Failure to Provide Hearing Renders GST Order Legally Untenable – Section 75(4)

Raghu Bansha Maurya Vs Assistant Commissioner Bally & Ors. (Calcutta High Court)

In the case of Raghu Bansha Maurya Vs Assistant Commissioner Bally & Ors., the Calcutta High Court addressed a writ petition challenging an order issued under Section 74 of the CGST/WBGST Act, 2017, for the tax period of August 2020. The petitioner contended that the order, dated April 3, 2024, was issued without affording them an opportunity of hearing, violating Section 75(4) of the Act, which mandates such an opportunity before passing an adverse decision. The respondent, represente

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