2022 (12) TMI 262 - SCH - GST

Violation of principles of natural justice - pre-show cause notice consultation - notice based on audit observation - insufficient time to respond - HC restored the SCN with direction to the assessing officer to consider and discuss the case with assessee - HELD THAT - There is a substantial compliance to the principle of natural justice and the petitioner has sufficient opportunities to satisfy the Authorities that there is no reason to proceed against it on the basis of show cause notice, which was issued without pre-consultation process. SLP disposed off.

Summary

The Supreme Court allowed the petitioner's application for exemption from filing a certified copy of the impugned order. The High Court's directions ensured compliance with natural justice principles, providing the petitioner with opportunities to defend against the show cause notice. The Special Leave Petition was disposed of, and the petitioner can raise legal grounds to be considered by the Assessing Officer.