GST demand Order cannot be passed without providing hearing opportunity

Ocean Sparkle Ltd. v. Assistant Commissioner (ST) (Andhra Pradesh High Court) Ocean Sparkle Ltd. (Appellant) has filed the current writ petition challenging the Assessment Order bearing Ref. No. ZD370321001535W dated March 17, 2021 on the grounds of non-compliance with provisions laid in Section 75(4) of the Central Goods and Services Act, 2017 (CGST Act). The Hon’ble High Court of Andhra Pradesh by referring to Chapter XV of the Act dealing with “Demands and Recovery” noted the relevance of Section 75(4) of the CGST Act which provides that when a person is chargeable with tax and penal...