Court Orders Re-examination of GST Dispute Due to Lack of Hearing for Appellants; Original Authority to Review Case.

Input Tax Credit - the non-payment of the GST amount charged by the supplier - aggrieved person - The appellants cannot be nonsuited by virtue of an order, which was passed by the authority without hearing them. Therefore, we are of the view that the appellants should not be left remediless. - The matter has to be re-examined by the authority themselves instead of directing the appellants to approach the appellate authority - HC .....

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