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HC set aside the impugned order dated 26.06.2024 concerning GST ...


High Court Grants Final Hearing on GST Dispute After 90% Tax Payment, Orders 25% Deposit Under GST Act 2017.

January 23, 2025

Case Laws     GST     HC

HC set aside the impugned order dated 26.06.2024 concerning GST tax discrepancies. Despite petitioner having already remitted approximately 90% of disputed taxes, court granted one final opportunity to present objections, adhering to principles of natural justice. Petitioner directed to deposit 25% of disputed tax amount within four weeks from order receipt. Decision balanced statutory compliance under GST Act, 2017 with procedural fairness, ensuring adequate notice and response opportunity. Respondent's counsel raised no objection to this arrangement. Matter concluded with petition disposal, emphasizing administrative law principles of fair hearing and reasonable opportunity.

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