Order quashing penalty levied u/s 130 of GST Act due to ...

Penalty quashed for GST violation due to denial of natural justice by ignoring hearing request.

Case Laws GST

October 28, 2024

Order quashing penalty levied u/s 130 of GST Act due to violation of principles of natural justice. Authority failed to address petitioner's request for personal hearing beyond specified date, thereby passing order without considering petitioner's prayer. Once a request for alternate hearing date was made, authority was obligated to either grant or decline it explicitly. Failure to determine or react to the request constituted denial of natural justice. Consequently, the impugned order dated 18.06.2024 was quashed and set aside, allowing the petition.

View Source

← Previous Next →

Order quashing penalty levied u/s 130 of GST Act due to ...

Penalty quashed for GST violation due to denial of natural justice by ignoring hearing request.

Case Laws GST

October 28, 2024

You may also like:

The High Court found a violation of the principles of natural justice due to the Assessing Authority's denial of an oral hearing opportunity. The court held that even if...

Assessment order u/s 147 read with Section 144B was challenged on grounds of violation of principles of natural justice as virtual hearing was not granted despite...

Petition maintainable - violation of Section 75(4) of UPGST Act - denial of opportunity of personal hearing - violation of principles of natural justice. Opportunity of...

Violation of principles of natural justice - non-grant of opportunity of hearing - last hearing was virtual hearing granted only to main noticee with respect to only one...

Violation of the principles of natural justice - The petitioners asserted that since an adverse decision was made against them without a personal hearing, it was in...

Violation of principles of natural justice - no opportunity of personal hearing granted - High court highlighted the provision u/s 75(4) of the CGST/MGST Act, which...

The High Court held that the show cause notice (SCN) issued for cancellation of the petitioner's Goods and Services Tax (GST) registration was vague and violated...

Violation of principles of natural justice by not granting opportunity of personal hearing before issuing adjudication order demanding excess availment of Input Tax...

The petition raised issues regarding the maintainability of the appeal u/s 107 of the UPGST Act, 2017, violation of Section 75(4) of the Act, and denial of opportunity...

Order challenged u/s 74(9) of the Uttar Pradesh Goods and Services Tax Act, 2017 quashed due to denial of opportunity for personal hearing, violating principles of...

Assessment order quashed due to breach of principles of natural justice. Standard Operating Procedure mandates seven days' response time to show cause notice, but...

Violation of principles of natural justice in issuance of show cause notice u/s 73(1) of the Central Goods and Services Act, 2017. Petitioner received the notice only on...

Violation of principles of natural justice - Validity of assessment order - documents and details sought for by the Appellant have not been furnished - availability of...

Levy of penalty for non-fulfilment of export obligation under Export Promotion Capital Goods (EPCG) authorizations was challenged. The specific case involved the...

The impugned order violated principles of natural justice by failing to provide an opportunity of hearing to the Petitioner, despite a written request, contravening...

Quick Updates: