Belated Hearing Request should be Considered – Section 75(4) CGST Act: HC

Principle Mahendra Private Limited Vs DCIT (Karnataka High Court)

In Principle Mahendra Private Limited Vs DCIT, the Karnataka High Court set aside a GST order dated 13.04.2023 due to the lack of a personal hearing as required under Section 75(4) of the CGST Act. The petitioner challenged the order, arguing that their reply was rejected for being filed late and that they were not afforded a hearing. The court noted that despite the late reply, the petitioner had explicitly requested a personal hearing, which was ignored by the authorities. The court emphasized that the man

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