Mandatory Personal Hearing under GST Sec. 75(4) Cannot Be Waived Even if Assessee Didn’t Opt for It: Gujarat HC

Gurukrupa Tradelink Private Limited Vs State of Gujarat & Anr. (Gujarat High Court) Mandatory Personal Hearing under Section 75(4) Cannot be Waived even if not opted for personal Hearing by Assessee: Gujarat High Court The Gujarat High Court in Shree Gurukrupa Tradelink Private Limited vs State of Gujarat & Anr. held that the statutory mandate of granting personal hearing under Section 75(4) of the GST Act cannot be bypassed merely because the assessee selected the “No Personal Hearing” option while replying to the show cause notice. The petitioner had replied to Form GST DRC-01 an...