Minimal Opportunity of Hearing is Must for GST Assessment Order Creating Heavy civil liability: Allahabad HC

The Allahabad High Court ruled that a minimal opportunity for hearing is necessary when making a GST assessment order that creates significant civil liability for the taxpayer. The Court highlighted the need for adequate hearing to ensure fairness in the imposition of tax liabilities. Taxpayers must be provided an opportunity to present their case before such orders are passed, as the decision could have substantial financial consequences. The ruling reinforces the principles of natural justice and transparency in tax assessments.