Gauhati High Court Clarifies Opportunity of Hearing Mandatory Under Section 75(4) AGST Act Even If No Reply Filed
The Gauhati High Court has held that authorities must provide an opportunity of hearing under Section 75(4) of the Assam Goods and Services Tax Act, 2017, even if the taxpayer fails to file a reply to a show cause notice. The Court set aside the impugned order for failure to comply with this statutory requirement.
