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GST - Highlights / Catch Notes

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Proceedings before the National Anti-profiteering Authority - ...

Case Laws     GST

October 22, 2019

Proceedings before the National Anti-profiteering Authority - The litigant is entitled to be heard by all members who are the ultimate decision-makers so the litigant can try to convince each member of the adjudicating Authority. Therefore oral hearing is clearly contemplated and the argument of the Respondent that since all the record was before the Authority, there is no illegality in the fourth member in signing the order, is not correct.

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