GST Demand Quashed for Denial of Mandatory Section 75(4) Personal Hearing

Shri Keshav Cements And Infra Ltd. Vs Dy. Commissioner of Commercial Taxes (Audit) (Karnataka High Court)

The writ petition before the Karnataka High Court challenged a GST demand order passed by the Deputy Commissioner of Commercial Taxes (Audit), Bagalkot, primarily on the ground of violation of the mandatory requirement of personal hearing under Section 75(4) of the CGST/KGST Act.

The petitioner is a public limited company registered under the Karnataka Goods and Services Tax Act, 2017, engaged in the manufacture of cement and generation of electricity th

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