GST Commissioner Refuses to provide Personal Hearing Despite Written Request: Allahabad HC Imposes 20K Cost

The Allahabad High Court imposed a cost of ₹20,000 on the GST Commissioner for refusing to provide a personal hearing despite a written request from the assessee. The court took a stern view of the Commissioner's failure to adhere to the principles of natural justice, which include the right to be heard. Imposing costs serves as a deterrent against such procedural lapses by tax authorities and reinforces the importance of providing a fair opportunity to taxpayers to present their case.