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GST - Highlights / Catch Notes

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Violation of principles of natural justice - availment of ...


Court Criticizes Two-Month Fraud Credit Proceedings for Violating Natural Justice; Calls for Reasonable Timeframe Compliance.

September 1, 2023

Case Laws     GST     HC

Violation of principles of natural justice - availment of fraudulent credit - The respondents have completed the entire proceedings within two months and there is violation of principles natural justice. Also, this Court has held that the respondents ought to have concluded the proceedings within reasonable time even though the outer time limit is five years. - HC

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