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GST - Highlights / Catch Notes

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Violation of principles of natural justice - impugned order does ...


Court Overturns Order for Ignoring Natural Justice, Demands Re-Adjudication with Clear Instructions for Petitioner.

March 1, 2024

Case Laws     GST     HC

Violation of principles of natural justice - impugned order does not take into consideration the reply submitted by the petitioner and is a cryptic order - The High court held that the proper officer failed to adequately consider the petitioner's reply on its merits and did not afford the petitioner an opportunity to clarify or provide further details. Consequently, the court set aside the impugned order and remitted the matter to the Proper Officer for re-adjudication, directing the officer to specify the required details/documents within one week.

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