GST SCN Without Date and Time of Personal Hearing is Invalid: Gauhati HC sets Aside Adverse Order and Directs Personal Hearing

The Gauhati High Court has set aside an adverse GST order, ruling that a "show cause notice (SCN) without a date and time for a personal hearing is invalid." The court's decision was based on the premise that a personal hearing is a fundamental right of a taxpayer. The ruling reinforces the principle of natural justice and ensures that the GST authorities provide a fair and reasonable opportunity to taxpayers.