GST: Granting of personal hearing mandatory where an adverse decision is taken by AO

Gayathri Agencies Vs State Tax Officer (Madras High Court) Madras High Court held that as per provisions of section 75(4) of the GST Act, 2017 granting of personal hearing is mandatory where an adverse decision is taken by the AO against the assessee. Non-granting of the same is against the principles of natural justice. Accordingly, order liable to be quashed. Facts- This writ petition has been filed, challenging the assessment order dated 31.10.2022 passed in respect of the assessment year 2017-18 under the GST Act 2017. The petitioner has challenged the impugned assessment order on the grou...