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GST - Highlights / Catch Notes

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Principles of Natural Justice - Adjudication of matter before ...


State Tax Decision Overturned for Violating Natural Justice; Reconsideration Ordered Due to Lack of Hearing Opportunity.

July 21, 2020

Case Laws     GST     HC

Principles of Natural Justice - Adjudication of matter before the Date specified in the notice - Deputy Commissioner of State Tax, for unexplained reasons and circumstances, without any prior intimation or knowledge, the matter was preponed and without affording any opportunity of hearing, decided, holding the view of the revenue. - Matter restored back.

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