GST: HC lambasts AO for passing order without application of mind & opportunity of hearing

Ultratech Cement Limited Vs Union of India (Madhya Pradesh High Court) The court lambasts the assessing officer for passing order which shows total non application of mind and not granting opportunity of hearing to the petitioner in violation of section 75(4) of the CGST Act. The petitioner is a manufacturer. It availed ITC. There was mismatch in 2A V/s 3B. Credit was sought to be disallowed. Notice was issued. The petitioner replied. However, without hearing the petitioner, order came to be passed in Form DRC-07. Hence, petition was filed. The Hon’ble Court set aside the order and allowed t...