The High Court found a violation of natural justice principles ...
Violation of natural justice, lack of reasoning in orders, fraud by tax consultant. Orders set aside for re-adjudication.
June 14, 2024
Case Laws GST HC
The High Court found a violation of natural justice principles due to lack of reasoning in orders of Assistant Commissioner and GST officer. The orders did not address the petitioner's claim of fraud by tax consultant, lacked essential details, and showed non-application of mind. The orders were set aside and remitted for re-adjudication of the Show Cause Notice and petitioner's replies. The petition was disposed of.
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