The Uttarakhand High Court held that under Section 75(4) of the Uttarakhand GST Act, 2017, providing an opportunity of personal hearing is mandatory where an adverse decision is contemplated against the assessee. Ms Shivtara Developers vs State. The Court quashed the order passed under Section 74 and directed the department to pass a fresh order after granting proper hearing opportunity, reaffirming the principles of natural justice in GST proceedings.
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