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. T

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