Summary
- The Gujarat High Court quashed an order against Shree Gurukrupa Tradelink Private Limited, citing non-compliance with Section 75(4) of the Gujarat Goods and Service Tax Act, 2017 regarding personal hearings.
- The court found that despite the petitioner selecting “No” for a personal hearing, the authority failed to provide the required three opportunities before passing an adverse order.
- The State admitted to not providing adequate hearings, which led the court to emphasize the necessity of following statutory mandates for fair hearings.
- The matter has been remanded to the authorities for a fresh order within 12 weeks, reinforcing the importance of adhering to procedural fairness in tax assessments.
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