Violation of principles of natural justice by not granting ...

Denial of personal hearing before issuing adverse order on excess ITC claim & GST short payment violates natural justice.

Case Laws GST

September 16, 2024

Violation of principles of natural justice by not granting opportunity of personal hearing before issuing adjudication order demanding excess availment of Input Tax Credit and short payment of output GST, despite adverse decision being contemplated against petitioners. Section 75(4) of GST Act mandates granting opportunity of hearing in such cases, irrespective of whether specifically requested or not. Impugned proceedings after reply to show cause notice set aside as decision-making process vitiated and contrary to statutory requirement of providing personal hearing.

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Violation of principles of natural justice by not granting ...

Denial of personal hearing before issuing adverse order on excess ITC claim & GST short payment violates natural justice.

Case Laws GST

September 16, 2024

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