Adverse GST Orders Require Hearing Even Without Assessee’s Request: MP HC

Sayyad Akhtar Ali Vs State of Madhya Pradesh And Other (Madhya Pradesh High Court) The writ petition was decided by the Madhya Pradesh High Court and challenged an order dated 02.07.2025 passed by the Joint Commissioner of State Tax, Ratlam Division, Indore under Section 73 of the Central Goods and Services Tax Act, 2017 for the financial year 2022–2023. The petitioner contended that the impugned demand order was passed in violation of Section 75(4) of the CGST Act, as no opportunity of personal hearing was provided before passing an adverse order. It was argued that denial of such hearing...