Court Quashes Tax Order for Violation of Natural Justice, Directs Refund of Recovered Amount.

The HC quashed the impugned adjudication order u/s 73 dated 28.12.2023 issued by respondent No.1 for violating principles of natural justice. No personal hearing was granted to the petitioner and the Show Cause Notice dated 13.12.2023 was not served properly. The matter was remitted back to respondent No.1 for reconsideration afresh in accordance with law. The respondents were directed to refund the amount recovered from the petitioner on 11.03.2024 prior to 27.03.2024, being contrary to Section 78 of the KGST Act. The petition was allowed by way of remand. .....

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