GST: Adverse order cannot be passed without providing opportunity of hearing even if not asked

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 person

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