Personal Hearing Mandatory for Adverse GST Orders: Madras HC

J-Lin Constructions Vs Assistant Commissioner (ST) (FAC) ( Madras High Court) In a recent judgment, the Madras High Court addressed the necessity of personal hearings under GST laws, emphasizing their mandatory nature even in cases where adverse orders are contemplated without explicit request from the taxpayer. The case involved J-Lin Constructions, a business engaged in civil work contracts, contesting orders and rectification petitions issued by tax authorities. The primary contention was the denial of a personal hearing during the issuance of orders in original and subsequent rectification...