GST Assessment Order passed without granting opportunity of being heard; Quashed by the Andhra Pradesh HC

GRT Hotels & Resorts Pvt. Ltd. Vs  State of Andhra Pradesh & Anr (Andhra Pradesh HC) In M/s. GRT Hotels & Resorts Pvt. Ltd., Vs.  State of Andhra Pradesh & Anr (Writ Petition No. 7584 of 2021 dated: 06.04.2021, it is held that, Sub-Section (4) of Section 75 of the Central Goods & Services Tax Act, 2017 (CGST Act for short), in clear and vivid terms, stipulates that an opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. Facts of the ...