Case Law Details
Case Name : Gayathri Agencies Vs State Tax Officer (Madras High Court)
Appeal Number : W.P. No. 5750 of 2023 and W.M.P. No. 5747 of 2023
Date of Judgement/Order : 01/03/2023
Related Assessment Year :
Courts :
All High Courts Madras High Court
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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 nat
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