2024 (9) TMI 757 - HC - GST

Violation of principles of natural justice - petitioner had not received the impugned SCN and therefore he had no opportunity to respond to the same - order passed by the Adjudicating Authority u/s 73 of the CGST Act 2017 / the SGST Act 2017 - HELD THAT - The respondent is granted another opportunity to reply to the impugned SCN within a period of two weeks from date. The Adjudicating Authority shall consider the same and pass such order as it deems fit after affording the petitioner an opportunity to be heard. The impugned order is set aside - petition allowed.

Summary

The petitioner challenged an order passed under the CGST Act/SGST Act for the period from July 2017 to March 2018. The petitioner claimed non-receipt of the show cause notice and lack of opportunity to respond. The impugned order was set aside, and the respondent was given two weeks to reply to the show cause notice. The petitioner will be afforded an opportunity to be heard. The petition was disposed of accordingly.