Order passed without granting opportunity as required u/s. 75(4) of GST Act is liable to be quashed

Jay Jalaram Mandap Decorators Vs Deputy Commissioner (Gujarat High Court) Gujarat High Court held that order passed without granting opportunity as provided in section 75(4) of the Gujarat Goods and Services Tax Act, 2017 [GST Act] is quashed and set aside as the same is non-speaking order and is in breach of principles of natural justice. Facts- The respondent No.2-State Tax Officer issued a show-cause notice dated 28.12.2023 u/s. 73 of the Gujarat Goods and Services Tax Act, 2017 proposing to raise demand of Rs.26,98,158/- for the period from April, 2018 to March, 2019. Notably, the propriet...