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- Whether grant of three separate personal hearing is mandatory before adjudication of Order ?
Whether grant of three separate personal hearing is mandatory before adjudication of Order ?
TRT-2026-1337
Issue Favourable to Tax Payer ?:- no
Held: In fact, Section 75(5) of the Central Goods and Service Tax Act, 2017 would show that the said provision merely contemplates that the maximum adjournments shall be given for three times but does not in effect mean that three hearings have to be given.
The personal hearing notice having been received by the Petitioner and the Petitioner having not availed of the hearing, ca.....
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