Challenge to order u/s 74(9) of the Central Goods and Services ...

Petitioner denied access to relied upon docs, alleged nat justice violation. Held: Ample hearing opp, avail remedy u/s 107.

July 29, 2024

Case Laws     GST     HC

Challenge to order u/s 74(9) of the Central Goods and Services Tax Act, 2017 - petitioner denied access to relied upon documents despite requests - alleged violation of principles of natural justice. Held: Petitioner afforded ample opportunity for hearing by respondent authority as per impugned order. In view of Supreme Court decision in Assistant Commissioner of State Tax and Others v. M/s Commercial Steel Limited, petitioner relegated to avail alternative remedy u/s 107 of the Act. Petition disposed of with liberty to initiate appropriate proceedings before appropriate authority in accordance with law.

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