GST Authorities Obligated to Consider Extension & Personal Hearing Requests

Anurag Garodia Vs Assistant Commissioner of State Tax & Ors (Calcutta High Court) The Calcutta High Court’s recent judgment in the case of Anurag Garodia Vs Assistant Commissioner of State Tax & Ors highlights the critical issue of considering applications for hearing extension or adjournment in GST proceedings. This case underscores the obligation of GST authorities to adhere to the principles of natural justice by ensuring that taxpayers are given a fair chance to present their case. The ruling provides valuable insights into the handling of show-cause notices under Section 73(...