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Section 75(4) of GST Act Mandates Hearing Opportunity for Adverse Orders
Case Law Details
- Case Name
- Breakbounce India Pvt. Ltd. Vs Commissioner of Commercial Taxes (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Breakbounce India Pvt. Ltd. Vs Commissioner of Commercial Taxes (Karnataka High Court)
In Breakbounce India Pvt. Ltd. Vs Commissioner of Commercial Taxes, the Karnataka High Court set aside an ex-parte GST adjudication order dated 21.11.2023 and the subsequent recovery proceedings due to the lack of a proper hearing opportunity as mandated by Section 75(4) of the CGST Act. The petitioner argued that the adjudication was completed without considering the documents they had submitted and without proper notice, which was claimed to have been sent via email but not adequately received. The court n...



