Personal Hearing Mandatory for Adverse Orders under GST: Bombay HC

Advertisement Mauli Sai Developers Private Limited Vs Union of India (Bombay High Court) In a landmark judgment, the Bombay High Court in the case of Mauli Sai Developers Private Limited Vs Union of India, underscored the imperative need for granting a personal hearing under Section 75(4) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), even if the assessee has not explicitly requested one in writing, particularly if an adverse order is contemplated. This ruling not only reinforces the principles of natural justice but also sets a significant precedent for the conduct o...