Confirmation of GST demand by adjudicating Show Cause notice u/s 73: Procedural Requirements and Fair Hearing

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..... ficant judgment by the Madhya Pradesh High Court, focusing on the interpretation and application of Section 73 of the Central Goods and Services Tax Act, 2017 (CGST Act). The judgment centers on the procedural aspects of issuing a show cause notice and the principles of natural justice in the context of tax demands. II. Factual Background The case involves a writ petition challenging a s .....

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..... petitioner was provided with a reasonable opportunity to respond to the show cause notice. IV. Court's Analysis and Findings Procedural Irregularities in Issuing Notice : Time Frame for Response : The court noted that the petitioner was given only nine days to respond to the show cause notice, which is contrary to the concept of a reasonable opportunity. The court opine .....

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..... demand, granting liberty to the Revenue to issue a new, legally valid notice. The petitioner was also awarded costs for the litigation, quantified at Rs. 10,000/- (Rupees Ten Thousand) which shall be paid by respondents by depositing the same in the bank account of petitioner. Full Text : 2023 (11) TMI 1205 - MADHYA PRADESH HIGH COURT - FAQ - Frequently Asked Questions, TMI Sho .....

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