Violation of principles of natural justice - opportunity of ‘personal hearing’ was not afforded to the...

Violation of principles of natural justice - opportunity of ‘personal hearing’ was not afforded to the petitioner - wrongful availment of input tax credit against bogus tax invoices - The High Court observed that, from a bare reading of the order passed by the Respondent No. 3 it is palpably clear that no opportunity of personal hearing was afforded by the Respondent No. 3 to the petitioner, which is a statutory obligation under Section 75(4) of the UPGST Act, 2017. - Accordingly, matter restored back. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X