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The High Court found a violation of natural justice as the ...


Violation of natural justice found as petitioner not given fair hearing. Order quashed, matter remanded for review.

Case Laws     GST

June 24, 2024

The High Court found a violation of natural justice as the petitioner was not given a personal hearing despite the offer in the first notice. The petitioner's claim of sending replies was not proven, leading to responsibility. The absence of a personal hearing in the second notice deprived the petitioner of a fair opportunity. The court quashed the order and remanded the matter for reconsideration, with a condition to pay 5% of the disputed tax demand within three weeks. The petition was disposed of through remand.

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