Goods and Service TaxArticle·6 July 2025
Personal hearing- to or not to
By J the App
Executive Summary
The consequences of not attending a personal hearing.
There are instances when individuals express concerns about missed personal hearing opportunities. Conversely, some companies seem eager to request adjournment requests swiftly. In a recent case, a company was granted three personal hearing opportunities but failed to attend. Consequently, an order was issued. However, this scenario raises questions about the Principles of Natural Justice, as the authority issued the order solely based on the company's nonappearance, without considering the submissions made by the Petitioner.
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There are times, many a times, when we say that personal hearing opportunities afforded too soon, not heard, not allowed enough opportunities. At the same time, there are c...
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