The Allahabad High Court has recently observed that an opportunity of hearing has to be granted by authorities to a person against whom an adverse decision is contemplated under Section 75(4) of the Central Goods and Services Tax, 2017/ U.P. Goods and Services Tax, 2017.The Bench of Justice Surya Prakash Kesarwani and Justice Jayant Banerji observed thus in a Tax Writ filed by Bharat Mint...