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GST - Highlights / Catch Notes

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Principles of natural justice violated in tax adjudication ...


Unfair tax adjudication under UP GST Act - Petitioner's right to personal hearing denied. Court intervenes, directs fresh hearing.

Case Laws     GST

September 25, 2024

Principles of natural justice violated in tax adjudication process under U.P. GST Act, 2017. No opportunity for personal hearing provided to petitioner despite request in reply to show cause notice. Writ petition allowed, impugned order dated 17.08.2022 set aside. Assessing Officer directed to fix date, time, and place for personal hearing within two weeks of receiving certified copy of order, as petitioner had already submitted reply to show cause notice.

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