Madhya Pradesh High Court Clarifies Personal Hearing Under Section 75(4) GST Act Requires Express Request by Assessee
The Madhya Pradesh High Court has held that an assessee is entitled to a personal hearing under Section 75(4) of the GST Act only if a specific request is made in response to a show-cause notice. Failure to file a reply or demand a hearing precludes the assessee from alleging violation of natural justice.
