‘Telephonic conversations for brief period cannot be construed as hearing’; Delhi High Court sets aside order passed in violation of S. 75 of CGST Act
“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.”