Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 133] [Entire Act] Union of India - Subsection Section 133(2) in The Central Goods and Services Tax Rules, 2017 (2)An opportunity of hearing shall be granted to the interested parties by the Authority where any request is received in writing from such interested parties.