Denial of Opportunity for Oral Hearing u/s 75(4) of GST Act: Allahabad HC sets aside Demand Order

The Allahabad High Court set aside a GST demand order due to denial of opportunity for an oral hearing under Section 74(5)(4) of the GST Act. The court emphasized the importance of granting a fair hearing before concluding on tax liability. The ruling underscores procedural fairness in tax disputes, advocating for the rights of taxpayers to present their case orally. This decision highlights the judicial stance on procedural compliance and taxpayer rights in GST matters.