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GST - Highlights / Catch Notes

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

March 4, 2024

Case Laws     GST     HC

Violation of principles of natural justice - impugned order passed without considering reply to the show cause notice - The High court finds the respondent's stand of not granting a personal hearing to be untenable and in breach of natural justice. - The petition is allowed, quashing and setting aside the impugned order in Form GST MOV-11. - The matter is remanded back to respondent No. 2 for fresh adjudication, including a decision on the petitioner's application for provisional release, within one week from today.

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