The High Court held that there was a violation of principles of ...
Violation of natural justice found in failure to provide personal hearing to petitioner. Order set aside.
Case Laws GST
June 7, 2024
The High Court held that there was a violation of principles of natural justice u/s 75(4) of the Act as the petitioner was not given a personal hearing despite it being recorded in the order. The authorized officer was obligated to provide an opportunity of hearing before passing an adverse decision. It was found that no such opportunity was given to the petitioner. The order dated 7th February 2024 was set aside and quashed due to non-compliance with the Act. The petition was disposed of accordingly.
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