Karnataka High Court Holds Authorities Must Provide Opportunity of Hearing Before Enforcing GST Demand Under Section 74
The Karnataka High Court ruled that tax authorities must extend a reasonable opportunity of hearing to assessees before enforcing a demand under Section 74 of the GST Act, especially where the assessee has submitted responses and supporting documents. The Court deferred enforcement of the adjudication order, allowing the petitioner to substantiate the genuineness of transactions.
