HC held that the order disallowing credit passed by Deputy ...

Natural Justice Breach: Credit Disallowed Without Hearing; Court Suspends Action on Electronic Credit Ledger.

January 8, 2025

Case Laws GST HC

HC held that the order disallowing credit passed by Deputy Commissioner without hearing petitioner violated principles of natural justice. The notice was issued by Joint Commissioner who lacked competence. Deputy Commissioner, though competent authority, didn't give notice or hear petitioner before passing impugned order. HC kept respondents' action of blocking electronic credit ledger in abeyance and restrained from giving effect to decision of blocking credit ledger. Matter listed for final hearing.

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HC held that the order disallowing credit passed by Deputy ...

Natural Justice Breach: Credit Disallowed Without Hearing; Court Suspends Action on Electronic Credit Ledger.

January 8, 2025

Case Laws GST HC

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