Whether demand Order can be issued without granting an opportunity of being heard ?
Relevant GST lawTRT-2025-838
M/S EAGLE FIBRES LIMITED Versus STATE OF GUJARAT
Gujarat High Court
Date:-12-01-23
In:-GST
Issue Favourable to Tax Payer ?:- yes
Held - The decision of this Court in case of Graziano Trasmissioni India Pvt. Ltd. vs. State of Gujarat [2022(66) G.S.T.L. 38 (Guj.)] and Alkem Laboratories Ltd. vs. Union of India [2021(46) G.S.T.L. 113 (Guj.)] and other decisions will need to come to the rescue of the petitioner which insist on providing the opportunity of personal hearing when any adverse decision is contemplated, even without any request for personal hearing on the part of the party concerned.
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