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HomeGSTMandatory For Commissioner (Appeals) To Provide Opportunity Of Hearing U/S 107(8) Of...

Mandatory For Commissioner (Appeals) To Provide Opportunity Of Hearing U/S 107(8) Of CGST Act: Telangana HC

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By Mariya Paliwala
Mandatory For Commissioner (Appeals) To Provide Opportunity Of Hearing U/S 107(8) Of CGST Act: Telangana HC

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The Telangana High Court has held that  it is mandatory for the Commissioner (Appeals) to provide the opportunity of being heard in view of expression “shall” used in the statutory provision – Section 107(8) of the CGST Act and set aside the Order-in-Appeal. The bench of Chief Justice Aparesh Kumar Singh and Justice G. M….

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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