The picture is not clear whether any opportunity of personal hearing was given to the writ applicant or not, Post this matter on 04.02.2021 on top of the Board.
Section 75 of the CGST Act, 2017— Determination of Tax —–Principle of Natural Justice-- The applicant submitted that no opportunity of personal hearing was given to the writ applicant by the authority concerned before passing the impugned order. The respondent counsel submitted that ample opportunities were given to the applicant however, those opportunities were not availed by the applicant. The court observed that the main point is whether the impugned order dated 21.10.2020 could be said to have been passed in violation of the principles of natural justice. The court asked the respondent counsel to submit necessary information as to whether any notice was issued to the applicant for PH.
Held that:- The Hon’ble High Court posted this matter on 04.02.2021.