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GST - Highlights / Catch Notes

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HC examined a challenge to an adjudication order allegedly ...


Natural Justice Challenge Dismissed: Court Grants 30-Day Window for Statutory Appeal Despite Hearing Opportunity Dispute

February 26, 2025

Case Laws     GST     HC

HC examined a challenge to an adjudication order allegedly issued without providing hearing opportunity. Despite claims of natural justice violation, the court found extensive documentation requiring detailed factual analysis. Determining this was not an exceptional case warranting bypass of statutory appeal mechanisms, HC dismissed the appeal. However, court granted appellant 30 days from judgment receipt to file statutory appeal, directing appellate authority to accept it without limitation period restrictions. Court emphasized need for thorough factual adjudication through proper appellate channels rather than direct judicial intervention.

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