The Hon’ble Gujarat High Court in the case of Shree Gurukrupa Tradelink Private Limited vs State of Gujarat & Anr. [R/Special Civil Application No. 6483 of 2024, order dated March 18, 2026] held that the option of “no personal hearing” exercised by the assessee cannot override the statutory mandate under Section 75(4) of the GST Act requiring grant of opportunity of personal hearing, and consequently quashed the order passed without granting adequate opportunities and remanded the matter for fresh adjudication.
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