Telephonic Conversation of GST Officer with Assessee cannot be treated as personal hearing

Jupiter Exports Vs Commissioner of GST (Delhi High Court) Delhi High Court held that construing telephonic conversation of Officer with the proprietor as personal hearing is not acceptable. Hence, order passed thereon is in violation of principles of natural justice and also violation of statutory principles of the Central Goods and Services Tax Act (CGST Act). Facts- The present petition has been filed, inter alia, seeking setting aside of the demand order dated 25.03.2021, passed by the respondent under Section 74(9) of the Central Goods and Services Tax, 2017, raising a total demand of ₹6...