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GST - Highlights / Catch Notes

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Principles of natural justice violated due to non-service of ...


Taxpayer wins case on violation of natural justice for non-service of show cause notices.

November 30, 2024

Case Laws     GST     HC

Principles of natural justice violated due to non-service of notices. Petitioner unaware of show cause notices issued through GST portal. Impugned order passed without affording opportunity of personal hearing, violating natural justice principles. Court set aside impugned orders and consequential provisional attachment order on condition of depositing 10% of disputed tax amount within four weeks. Petition allowed.

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