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GST - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

Confirmation of demand of GST with interest and penalty - Non ...


Court Overturns GST Demand Confirmation Due to Non-Compliance with Section 75(4) and Violation of Natural Justice Principles.

May 26, 2021

Case Laws     GST     HC

Confirmation of demand of GST with interest and penalty - Non filing of reply to Show Cause notice (SCN) - non-compliance of mandatory provisions of sub-section (4) of Section 75 of the CGST Act, 2017 - Opportunity of hearing - In the considered opinion of this Court, is liable to be set aside not only on the ground of deviation from the mandatory provisions under sub-section (4) of Section 75 of the CGST Act, 2017 but also on the ground of violation of principles of natural justice - HC

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