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GST - Highlights / Catch Notes

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Principles of natural justice violated due to lack of proper ...


Unfair tax demand due to lack of proper communication; order set aside for reconsideration after partial payment.

Case Laws     GST

September 14, 2024

Principles of natural justice violated due to lack of proper communication regarding show cause notice and order, leading to tax demand confirmation without petitioner's response. Court set aside the order and remanded matter for reconsideration, subject to petitioner remitting 10% of disputed tax demand within two weeks, acknowledging procedural lapse despite imposing condition. Petition disposed through remand for fresh consideration after partial compliance.

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