Personal Hearing Cannot Be Denied Despite ‘No’ Selection in GST DRC-06: Gujarat HC

Komal Jayeshbhai Hemavat Vs State Tax Officer (4) & Anr. (Gujarat High Court) The Gujarat High Court allowed a writ petition challenging an order passed under Section 74 of the Gujarat Goods and Services Tax Act, 2017 on the ground that no opportunity of personal hearing had been granted before passing the adverse order. The petitioner, a registered taxpayer under the GST Act, had faced a raid at its premises during which books of accounts were seized. Thereafter, a show-cause notice dated 21.09.2023 was issued in Form GST DRC-01. The petitioner submitted a reply to the show-cause notice o...