Notice of Personal Hearing devoid of any details is invalid
Last updated: 19 January 2024
Court :
Chhattisgarh High Court
Brief :
The Hon'ble Chhattisgarh High Court in the case of Tata Steel Ltd. v. State of Chhattisgarh [WPT No. 167 of 2023 dated November 7, 2023] disposed the writ petition and directed the Revenue Department to grant opportunity of personal hearing to the Assessee in compliance with Section 75(4) of the Central Goods and Services Tax Act, 2017 ("the CGST Act") as notice of personal hearing was devoid of details pertaining to date, time and venue.
Citation :
WPT No. 167 of 2023 dated November 7, 2023
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Bimal Jain
Published in GST
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