Granting of personal hearing mandatory prior to passing adverse order: Madras HC

Tvl. Signet Industries Limited Vs State Tax officer (Madras High Court) Madras High Court held that section 75(4) of the GST Act mandates that if an adverse order is going to be passed, it is mandatory to provide an opportunity of personal hearing. Thus, order confirming demand passed without providing personal hearing is against the principles of natural justice. Facts- A notice in Form DRC-01 was issued by the respondent on 28.12.2023. The petitioner filed reply to the said notice on 20.02.2024. Without affording an opportunity of personal hearing to the petitioner, the assessment order came...