Section 75(4) GST Act: Personal hearings mandatory for Adverse decisions

Khani Khyatigrasta Gramya Committee Vs Commissioner of Commercial Tax & GST and another (Orissa High Court) In a significant ruling, the Orissa High Court addressed the legality of an ex parte order under the Central Goods and Services Tax Act, 2017 (CGST Act) and Odisha Goods and Services Tax Act, 2017 (OGST Act). The case, Khani Khyatigrasta Gramya Committee vs. Commissioner of Commercial Tax & GST, challenged the validity of a tax demand order issued to the petitioner without a proper hearing. The court’s decision highlights the importance of adhering to principles of natural ...