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GST - Highlights / Catch Notes

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Court found violation of principles of natural justice as ...


Petitioner's rights violated due to lack of proper notice, court remands case for fresh adjudication with opportunity for defense.

August 29, 2024

Case Laws     GST     HC

Court found violation of principles of natural justice as petitioner did not receive notices for proceedings leading to impugned orders. Though e-mail service cannot be ruled out, cancellation of registration could have resulted in petitioner not checking that e-mail ID. Court treated present proceedings as notice, granted three weeks to file response, and remanded matter to adjudicating authority for fresh adjudication after giving proper opportunity to petitioner. Impugned order set aside.

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