The Gujarat High Court has held that Section 75(4) Of CGST Act mandates 3 opportunities of personal hearing — a statutory obligation, not procedural choice. The bench of Justice A.S. Supehia and Justice Pranav Trivedi has observed that adjudication proceedings affecting civil consequences must comply with the doctrine of audi alteram partem—the fundamental principle that…
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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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GST
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GST
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Post-GST Debit Notes For Retrospective Price Hikes On Pre-GST Supplies Attract Interest: GSTAT
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GST
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