Technosys Security System Private Limited Vs Commissioner, Commercial Taxes
Date: December 4, 2023
Subject Matter
When an adverse decision is contemplated, opportunity for PH should Be provided u/s 75(4), even if not requested
Summary
The case law revolves around the interpretation and application of Section 75(4) of the GST Act, which pertains to the grant of opportunity of hearing in specific situations. The petitioners contended that the decision-making process adopted by the r…
FULL TEXT OF THE JUDGMENT/ORDER OF MADHYA PRADESH HIGH COURT With the consent, finally heard. 2. Regard being had to the similitude of the questions involved, on the joint request of learned counsel for the parties, the matters are analogously heard and decided by this common order. 3. This common order will decide both the writ petitions wherein the petitioners have called in question the show ca…