Case Law Details
Case Name : Serajuddin and Co. Vs Union of India (Orissa High Court)
Appeal Number : WP(C) No. 278 of 2020
Date of Judgement/Order : 09/01/2020
Related Assessment Year :
Courts :
All High Courts Orissa High Court
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Serajuddin and Co. Vs Union of India (Orissa High Court)
A perusal of sub-section 4 of the Section 75 of CGST Act 2017 makes it clear that whenever an assessee, chargeable with tax and penalty makes a request in writing for opportunity of hearing, such an opportunity should be granted to him. Here, admittedly though a request was made for personal hearing, however, without grantin
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