GST: Adjudicating order not sustainable if passed without granting opportunity of personal hearing

Bharath Constructions Vs Assistant Commissioner (Andhra Pradesh High Court) HC held that Adjudicating order not sustainable where such order was passed without granting an opportunity of personal hearing despite request for grant of such opportunity by assessee. FULL TEXT OF THE JUDGMENT/ORDER OF ANDHRA PRADESH HIGH COURT 1. In this writ petition, the petitioner seeks a Writ of Mandamus declaring the Notification No.4/2018-Central Tax (Rate) dated 25.01.2018 as ultra vires to Section 148 of the CGST Act/ APGST Act and to set aside the impugned order AAO No. ZH370722od11999 Dated 25.07.2022 con...