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GST - Highlights / Catch Notes

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Violation of principles of natural justice - petitioner was not ...


Petitioner Wins Due to Natural Justice Violation; Case Sent Back for Fair Hearing and Proper Adjudication Process.

March 7, 2024

Case Laws     GST     HC

Violation of principles of natural justice - petitioner was not provided with an adequate opportunity to defend SCN - The Delhi High Court ruled in favor of the petitioner, highlighting procedural irregularities and the lack of fair consideration in the adjudication process. It emphasized the importance of affording parties due process rights, including a meaningful opportunity to present their case and respond to allegations. - The matter remitted to the GST Officer for re-adjudication after granting the petitioner a proper opportunity of personal hearing.

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