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GST - Highlights / Catch Notes

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Violation of principles of natural justice - Demand of GST - ...

Case Laws     GST

April 26, 2024

Violation of principles of natural justice - Demand of GST - mandate of Section 75 (4) stands complied or not - appellant has been non-suited on the ground of alternate remedy - The Court, after analyzing the relevant provisions of the CGST Act and considering legal precedents, concluded that the appellant's right to a meaningful opportunity of hearing was indeed violated. Therefore, they set aside the order and directed that the appellant be granted a personal hearing in accordance with the statutory requirements.

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