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GST - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Levy of interest - No sufficient time was afforded to the ...

Case Laws     GST

November 26, 2021

Levy of interest - No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign any sufficient reasons even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. The order, ex parte in nature, passed in violation of the principles of natural justice, entails civil consequences. - HC

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