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GST - Highlights / Catch Notes

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


High Court overturns cryptic order, demands fair hearing and re-adjudication for Show Cause Notice. Petitioner to respond in 30 days.

May 1, 2024

Case Laws     GST     HC

Violation of principles of natural justice -cryptic order - Considering the circumstances and the cryptic nature of the impugned order, the High Court set aside the order and remitted the Show Cause Notice back to the proper officer for re-adjudication. The High Court directed the petitioner to file a reply to the Show Cause Notice within 30 days. Subsequently, the Proper Officer was instructed to re-adjudicate the matter after providing the petitioner with an opportunity for a personal hearing.

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