High Court of Karnataka Quashes Show Cause Notices in GST Cases Due to Non-Compliance with Section 75(4) of CGST Act — Mandatory Personal Hearing Requirement Not Waived. The court held that the requirement of personal hearing under Section 75(4) of the Central Goods and Services Tax Act, 2017 is mandatory and failure to provide such opportunity vitiates the proceedings....
The judgment involves a batch of writ petitions filed by individual taxpayers challenging show cause notices and orders passed under the Central Goods and Services Tax Act, 2017 (CGST Act). The petiti...
