GST Notice of Personal Hearing devoid of any details is invalid: Chhattisgarh HC

Tata Steel Ltd. Vs State of Chhattisgarh (Chhattisgarh High Court) Introduction: In a recent case, Tata Steel Ltd. challenged a notice issued by the Revenue Department, claiming that it lacked essential details. The Chhattisgarh High Court addressed this issue, emphasizing the importance of compliance with Section 75(4) of the Central Goods and Services Tax Act, 2017 (CGST Act). The Hon’ble Chhattisgarh High Court in the case of Tata Steel Ltd. v. State of Chhattisgarh [WPT No. 167 of 2023 dated November 7, 2023] disposed the writ petition and directed the Revenue Department to grant opportu...