AO to provide Assessee Opportunity of Hearing u/s 75(4), GST Act when Adverse Decision is Contemplated: Calcutta HC

The Calcutta High Court ruled that an Assessing Officer (AO) must provide an opportunity for a hearing before passing any adverse decision under Section 754 of the GST Act. This judgment reinforces the principles of natural justice, ensuring that businesses are given a fair chance to present their case before facing adverse actions. The ruling emphasizes the importance of procedural fairness in the application of GST law and highlights the need for transparent decision-making by tax authorities.