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GST - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Violation of principles of natural justice - non speaking SCN - ...


Court Dismisses Petition on Non-Speaking SCN under GST; Highlights Duty to Request Necessary Documents for Defense.

December 2, 2023

Case Laws     GST     HC

Violation of principles of natural justice - non speaking SCN - If petitioner is of the view that certain additional document/material is required for filing an effective reply to the same, then petitioner could have very well demanded the same from the Proper Officer by disclosing the relevancy of such evidence/material to the issue involved - no such representation was made by the petitioner - writ petition dismissed - HC

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