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GST - Highlights / Catch Notes

Home Highlights November 2024 Year 2024 This

Order quashed due to violation of principles of natural justice. ...


Unfair adjudication quashed; hearing opportunity denied. HC directs fresh probe upholding natural justice.

Case Laws     GST

November 8, 2024

Order quashed due to violation of principles of natural justice. Petitioner not afforded opportunity of hearing after supply of documents. Directions issued by HC not followed. Finding on fraud allegation ipse dixit. Matter remanded to Joint Commissioner for fresh adjudication after providing opportunity of hearing, following HC directions, and dealing with fraud allegation appropriately.

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