Section 75

Calcutta High Court
Case BriefsHigh Courts

‘A reference to the document in the contract should be such that shows the intention to incorporate the arbitration clause contained in the document into the contract’

delhi high court
Case BriefsHigh Courts

“The opportunity of hearing, which the Officer is statutorily required to give to the person against whom an adverse decision is contemplated, is not an empty formality, and is a well-recognised principle of audi alteram partem, which has rightly been incorporated in Section 75(3) and 75(4) of the CGST Act.”