Notice of Personal Hearing devoid of any details is invalid

Last updated: 19 January 2024

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The Chhattisgarh High Court has ruled that a notice for a personal hearing is invalid if it lacks essential details such as the date, time, and venue. In the case of Tata Steel Ltd. v. State of Chhattisgarh, the court found that the Revenue Department had issued a notice with blank fields for these crucial elements. Consequently, the court directed the Revenue Department to provide Tata Steel Ltd. with a proper opportunity for a personal hearing, in line with Section 75(4) of the CGST Act.

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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Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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