Personal Hearing Required Before Adverse GST Order: AP HC

Sri Srinivasa Lorry Transport Vs Assistant Commissioner St and Others (Andhra Pradesh High Court) An opportunity of personal hearing must be granted before an adverse decision is passed Andhra Pradesh High Court, in Sri Srinivasa Lorry Transport v. Assistant Commissioner ST (W.P. Nos. 5385 & 5456 of 2021), ruled that an adverse tax decision cannot be passed without granting a personal hearing, even if not explicitly requested. The case arose when the petitioner, an unregistered transporter, was inspected by the tax authorities and later issued an assessment and penalty order under the CGST...