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GST - Highlights / Catch Notes

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Impugned order set aside for violation of principles of natural ...


High Court Quashes Tax Order for Denial of Fair Hearing, Directs Fresh Consideration After Personal Hearing.

December 31, 2024

Case Laws     GST     HC

Impugned order set aside for violation of principles of natural justice and Section 75(4) CGST Act. Petitioner not provided opportunity of personal hearing before passing order directing payment of tax, interest and penalty. Matter remanded to respondent for fresh consideration after granting personal hearing to petitioner. HC allows petition.

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