CGST Act Section 75(4) mandates personal hearing if adverse order is proposed 

Kamatchi Stores Vs State Tax Officer (Madras High Court) Introduction: In the case of Kamatchi Stores vs State Tax Officer, the Madras High Court addressed the issue of GST cess liability and the procedural fairness in the early days of GST implementation. The petitioner, Kamatchi Stores, challenged an order imposing cess liability and penalty, arguing that they were unaware of such liability during the initial period of GST implementation and were not provided a personal hearing. The court’s decision highlights important aspects of procedural rights and compliance obligations under GST ...