GST Department Cannot Escape from Issuance of Notice for Personal Hearing citing lack of Request: Patna HC Remands Matter

The Patna High Court has ruled that the GST department cannot skip issuing a personal hearing notice, citing a lack of a request from the taxpayer. The decision underscores the principle of natural justice, highlighting the need for personal hearings before finalizing tax demands or assessments. The ruling indicates that even if a taxpayer does not explicitly request a hearing, the department is still obliged to provide an opportunity for a personal hearing. This decision aims to ensure fairness and transparency in the GST process, preventing arbitrary or unjust penalties or tax demands without proper consideration.