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GST - Highlights / Catch Notes

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Principles of natural justice - decision based on ‘new grounds’, ...


Natural Justice Breach: Decision Made on New Grounds Without Notice, Petitioner Denied Fair Hearing, Case Remanded.

June 15, 2019

Case Laws     GST     HC

Principles of natural justice - decision based on ‘new grounds’, which were never raised before Authority by the Revenue - Appellate Authority should have at least indicated that it is considering the ‘new grounds’ and had afford an opportunity to place on record agreements or other documentary evidences - The failure to do so is violation of principles of natural justice and also serious prejudice to the petitioner - remanded

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