Opportunity of hearing must be provided to assessee before passing of an order

Suvarna Traders Vs Assistant Commissioner of State Tax (Telangana High Court) The Hon’ble Telangana High Court in M/s Suvarna Traders v. Assistant Commissioner of State Tax [Writ Petition No. 33292 of 2022 dated December 15, 2022] set aside the order confirming the excess claim of Input Tax Credit (“ITC”) passed by the Assistant Commissioner (ST) on the ground that the Petitioner was not granted fair opportunity of hearing. Facts: M/s Suvarna Traders (“the Petitioner”) has filed this petition challenging the legality and validity of the Order dated May 5, 2022 (“the Impugned Order�...