The impugned order was passed without considering the reply ...

Impugned order passed sans considering petitioner's reply & denying personal hearing despite request, violating natural justice principles.

Case Laws GST

July 31, 2024

The impugned order was passed without considering the reply filed by the petitioner and without affording an opportunity of personal hearing, despite a request being made, thereby violating the principles of natural justice. The provisions u/ss 73(9), 73(10), and 75(4) of the Act, 2017 mandate the requirement of providing an opportunity of filing a reply and personal hearing, as the word used is 'shall'. The matter was remanded to grant another opportunity to the petitioner to participate and make out a reply to the show cause notice, as the substantive rights were involved. The petition was allowed, as passing the order without considering the reply and denying personal hearing amounted to a breach of fundamental rights and violation of principles of natural justice.

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The impugned order was passed without considering the reply ...

Impugned order passed sans considering petitioner's reply & denying personal hearing despite request, violating natural justice principles.

Case Laws GST

July 31, 2024

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