Maximum of Three Personal Hearings must be Provided Pursuant to GST DRC-01 Notice: Madras HC

The Madras High Court has ruled that a maximum of three personal hearings must be provided following the issuance of a GST DRC-01 notice. This ruling came after the taxpayer was denied an adequate opportunity to present their case in a GST dispute. The decision underscores the importance of fair process and transparency in tax proceedings, particularly when notices are issued that could lead to substantial financial implications for businesses. It also emphasizes the taxpayer’s right to a fair hearing under the GST law.