Failure To Comply Provision Of Sec 75(4) Of CGST Act 2017 Vitiates Entire Order: Calcutta High Court

The Calcutta High Court ruled that failure to comply with Section 754 of the CGST Act, 2017, which mandates the personal hearing of the taxpayer, invalidates the entire order. The court highlighted the importance of adhering to procedural fairness and ensuring that taxpayers have the opportunity to present their case. The ruling came in response to a case where the tax authorities had bypassed this provision, leading to a dispute over the legitimacy of the order. This decision underscores the judiciary’s role in upholding the procedural rights of taxpayers and ensuring that tax authorities follow due process.