Opportunity of personal hearing u/s 75(4) of GST Act mandatory even if not opted by assessee

Gabriel India Limited Vs State Tax Officer (Madras High Court) Conclusion: Since it was mandatory on the part of the respondents to provide opportunity to assessee for personal hearing and without giving any such opportunity of personal hearing, the impugned order came to be passed, which amounted to violation of provision specified under Section 75(4). Held: In the instant case, the issue to be decided was whether the contention that the absence of a personal hearing opportunity before passing the order constituted a violation of Section 75(4) of the Act, or not. It was held that  the only a...