The High Court found a violation of natural justice as no ...

Violation of natural justice in GST case - no opportunity for hearing provided. Order u/s 73 set aside for fresh decision.

Case Laws GST

June 1, 2024

The High Court found a violation of natural justice as no opportunity for personal hearing was provided before passing an order u/s 73 of the Goods and Services Tax Act, 2017. The impugned order did not consider the show-cause reply. The Court held that failure to grant a personal hearing was unacceptable. The Assessing Officer must consider the show-cause reply even if a personal hearing is not granted. The impugned order was set aside and remanded for a fresh decision with a date fixed for a personal hearing. The petition was disposed of by way of remand.

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The High Court found a violation of natural justice as no ...

Violation of natural justice in GST case - no opportunity for hearing provided. Order u/s 73 set aside for fresh decision.

Case Laws GST

June 1, 2024

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