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HC found no violation of natural justice principles in the ...


Appellate Authority's Decision Upholds Natural Justice Under Section 107(9) After Granting Full Hearing to Petitioner

March 1, 2025

Case Laws     GST     HC

HC found no violation of natural justice principles in the appellate proceedings. The authority had fully complied with Section 107(9) by granting the petitioner adequate hearing opportunity. Upon examination, all procedural requirements were properly followed, and the appellate authority had thoroughly considered every ground raised by the petitioner in its decision dated 22nd November 2024. The Court determined there was no oversight of material aspects or breach of procedural fairness in the appellate authority's decision-making process. The petition challenging the appellate order on grounds of natural justice violation was accordingly dismissed.

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