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OPPORTUNITY OF PERSONAL HEARING UNDER THE GST LAW

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Last Updated on January 29, 2024 by Kanakkupillai

The opportunity for personal hearing under GST law is a crucial process that contributes to establishing justice. Personal hearing plays a significant role in helping the enforcement authorities clarify a case’s facts. Through personal hearings, the truth can be more easily identified. Under the GST law, personal hearing is permitted in two situations:

a) Requesting Personal Hearing

An individual can submit a letter to the concerned authorities expressing the need for a personal hearing. Upon reviewing the concerns raised by the individual, the authorities provide an opportunity for a personal hearing.

b) Adverse Decisions Contemplation

A personal hearing can be granted when an adverse decision is being considered against a person due to fraudulent activities or intentional actions to subject them to legal consequences.

c) Provisional Hearing in High Courts

Several high courts have analyzed provisions related to personal hearings, with provisional hearings mentioned in Section 75(4) of the CGST Act. Provisional hearings are necessary before passing judgments.

THE ADVANTAGES OF PERSONAL HEARING

1. Ensuring Fair and Just Proceedings: Personal hearing upholds the principles of natural justice by providing an opportunity for fair and just proceedings. Both parties involved in the case can interact with tax authorities and discuss the facts, agreements, and contracts, ensuring justice through a fair hearing.

2. Facilitating Effective Communication: A personal hearing allows for effective communication between the tax authorities and the concerned parties. Direct communication makes it easier to discuss important aspects of the case and provide relevant documents to the tax authorities, enhancing the overall communication process.

3. Providing Proper Explanation of Facts: One of the crucial advantages of personal hearing is the opportunity to properly explain the facts. Parties involved in the case can explain the details and nuances, enabling tax authorities to comprehensively understand the case. This facilitates a more informed conclusion.

THE PROCESS OF PERSONAL HEARING

1. Request for Personal Hearing Date: An individual from the concerned party can apply to the tax authority requesting a personal hearing. The application should include relevant information, such as the issue and why a personal hearing is sought.

2. Allocation of Hearing Date: The tax authority will decide and inform the parties about the allocated hearing date. The parties involved are responsible for ensuring they know the scheduled personal hearing date.

3. Preparation for the Hearing: Collecting and organizing important documents, records, and relevant information regarding the case is crucial for an effective presentation during the personal hearing. It is advisable to consider hiring a professional to assist in arranging the essential documents.

4. The Hearing Process: Once the tax authority has set the hearing date, the parties must attend the hearing at the designated location or virtually, depending on the prevailing circumstances. Recording the hearing through minutes or any other means to increase efficiency and transparency is important.

5. Post-Hearing Actions: Following the conclusion of the hearing, the decision will be based on the facts and important points discussed during the case. The tax authority will communicate the decision to the parties involved in the case.

CONCLUSION

The opportunity for a personal hearing is essential to prevent the framing of fraudulent cases against individuals. It allows everyone to defend themselves and ensure a fair and just outcome under the GST law.

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G.Durghasree B.A.B.L (Hons)

G Durghasree B.A.B.L (Hons) is a registered trademark attorney with extensive experience as an Advocate for a period of 8 years. She possesses expertise in trademark law, including trademark filing and trademark hearings. Additionally, she is skilled in contract drafting and reviewing, providing legal advice and opinions, particularly in the areas of Company Law, Insolvency and Bankruptcy Code (IBC), and Goods and Service Tax Law (GST). Her experience encompasses both litigation and non-litigation aspects of these laws.