Opportunity of hearing under GST must before imposing any Tax/Penalty or taking adverse decision

Sree Constructions Vs Assistant Commissioner (ST) (Andhra Pradesh High Court) Sub- Section (4) of Section 75 of CGST Act, reads as under:- ‘An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person.’ It is very much evident that an opportunity of hearing is required to be given where a request was made in writing to the person chargeable with taxes and penalty or where any adverse decision is contemplated against such person. Therefore, when the authorit...