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HC quashed impugned order dated 16 August 2024 passed by ...


Unreasoned refusal of adjournment for contentious hearings quashed by HC; procedural fairness upheld.

January 4, 2025

Case Laws     GST     HC

HC quashed impugned order dated 16 August 2024 passed by Assistant Commissioner u/s 73(9) of Central Goods and Services Tax Act, 2017. HC held Assistant Commissioner took narrow, pedantic view in refusing adjournment without assigning reasons, despite contestation regarding petitioner's participation in hearings. Petition allowed.

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