Granting of hearing opportunity is mandatory under Section 75(4) before passing of adverse order
Court :
Karnataka High Court
Brief :
The Hon'ble Karnataka High Court in M/s. Bangalore Golf Club v. Commercial Tax Officer [W.P. No. 8050 of 2024 dated June 05, 2024], set aside the assessment order as no opportunity of hearing was granted to the Assessee before passing of adverse order, thereby holding that, it is mandatory to grant opportunity of hearing as required under section 75(4) of the CGST Act when an adverse order is being contemplated against the Assessee.
Citation :
W.P. No. 8050 of 2024 dated June 05, 2024
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Bimal Jain
Published in GST
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