Failure to Grant Hearing Under Section 75(4) of CGST Act Voids Order: Calcutta HC

Arup Mallick Vs Commissioner (Calcutta High Court) In the case of Arup Mallick Vs. Commissioner, the Calcutta High Court addressed the failure to provide a personal hearing as mandated by Section 75(4) of the CGST Act, 2017. The petitioner challenged the final order dated December 13, 2023, arguing that the lack of a personal hearing, despite being required, vitiated the order. The petitioner had received a show cause notice but was unable to respond due to illness, providing medical evidence for the delay. The court found that, under the statute, an opportunity for a personal hearing is neces...