Providing an Opportunity for a Personal Hearing is mandatory before issuing of Order
Last updated: 23 January 2024
Court :
Madras High Court
Brief :
The Hon'ble Madras High Court in the case of the A.H. Enterprises v. Deputy Commercial Tax Officer [Writ Petition No. 35894 of 2023 dated January 04, 2024] held that it is mandatory to provide the personal hearing under Section 75 of the Tamil Nadu Goods and Service Tax Act, 2017 ("the TNGST Act") before passing an Order.
Citation :
Writ Petition No. 35894 of 2023 dated January 04, 2024
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Bimal Jain
Published in GST
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