The High Court found a violation of principles of natural ...

Violation of natural justice - impugned order u/s 73 of CGST Act disregards Petitioner's detailed reply. Proper Officer failed to consider evidence. Order set aside.

Case Laws GST

June 7, 2024

The High Court found a violation of principles of natural justice in an order u/s 73 of CGST Act. The impugned order did not consider the detailed reply with supporting documents submitted by the Petitioner, indicating a lack of proper consideration by the Proper Officer. The Court held that if further details were needed, they should have been requested from the Petitioner. As a result, the impugned order was set aside, and the Show Cause Notice was remitted for re-adjudication. The petition was disposed of by way of remand.

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The High Court found a violation of principles of natural ...

Violation of natural justice - impugned order u/s 73 of CGST Act disregards Petitioner's detailed reply. Proper Officer failed to consider evidence. Order set aside.

Case Laws GST

June 7, 2024

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