2024 (11) TMI 1400 - HC - GST

Challenge to final order framed under Section 73 (9) of the Central Goods and Services Tax Act, 2017 - personal hearing on the scheduled date not availed - principles of natural justice - HELD THAT - All that the competent authority has chosen to observe is that the reply has not been found to be satisfactory. Since the order impugned is bereft of any reasoning, it is rendered unsustainable. The impugned order dated 20 August 2024 is quashed - petition allowed.

Summary

The High Court quashed the order dated 20 August 2024 under the CGST Act due to lack of reasoning. The court allowed the writ petition and directed the competent authority to reconsider the issue and dispose of the Show Cause Notice afresh. All rights and contentions of the parties are kept open.