Case Law Details
Mohammad Ilyas Vs Assistant Commissioner of Revenue (Calcutta High Court)
Section 75(4) of the WBGST Act which requires a proper officer to provide an opportunity of hearing in case any adverse decision is contemplated against such an assessee, which has not been observed by the respondent authority in this matter which is an admitted position and it is also an admitted and undisputed position that the order impugned is an adverse decision.
HC held that even without any request for personal hearing by an assessee, officer must have to provide personal opportunity of hearing, if the order is contemplated to be adverse.
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
Heard learned Advocates appearing for the parties.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
