Leena Rachh
Quick Summary
IMPORTANT GST RULING ON PERSONAL HEARING UNDER SECTION 75(4) The Gujarat High Court in Komal Jayeshbhai Hemavat v. State Tax Officer 185 taxmann.com 856 has delivered a significant judgment reinforcing the sanctity of natural justice in GST adjudication proceedings. Key Takeaway Even if the taxpa
Daily Limit Reached
You have reached your daily limit of 2 Free Articles
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Broadcasts
- Daily E-Newsletter
- Unlimited Articles Access
BEST VALUE
2 YEAR PLAN
3,499
(Inclusive of GST)
1 YEAR PLAN
1,999
(Inclusive of GST)
View all CCI PRO benfits
Already a PRO member? Login here for an ad-free experience.
FAQ :
The Gujarat High Court ruled that selecting 'NO' for a personal hearing in Form DRC-06 does not allow tax authorities to bypass the mandatory requirement of granting a hearing before passing an adverse order under Section 74 of the GST Act.
Section 75(4) of the GST Act mandates the grant of a personal hearing before passing an adverse order.
No, the Gujarat High Court held that a procedural selection of 'NO' in DRC-06 cannot override the statutory safeguard requiring a personal hearing.
The Gujarat High Court stated that failure to grant a hearing vitiates the entire adjudication process.
This judgment is important because it reaffirms that natural justice is a substantive statutory right, not just a procedural formality, and prevents the mechanical passing of assessment orders without due process.
The Court relied on the doctrine of Audi Alteram Partem, which means 'no person should be condemned unheard,' emphasizing the fundamental importance of fairness in tax administration.
CAclubindia
