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<h1>Tax Order Overturned: Procedural Flaws Invalidate Original Notice, Petitioner Granted Fair Hearing Rights Under CGST/SGST Act</h1> <h3>Satish Chand Mittal (Trade Name National Rubber Products) Versus Sales Tax Officer SGST, Ward 25- Zone 1.</h3> The HC allowed the petition challenging a tax order under CGST/SGST Act. The court set aside the original order due to procedural irregularities, ... Violation of principles of natural justice - petitioner had not received the impugned SCN and, therefore, he had no opportunity to respond to the same - order passed by the Adjudicating Authority u/s 73 of the CGST Act, 2017 / the SGST Act, 2017 - HELD THAT:- The respondent is granted another opportunity to reply to the impugned SCN within a period of two weeks from date. The Adjudicating Authority shall consider the same and pass such order, as it deems fit, after affording the petitioner an opportunity to be heard. The impugned order is set aside - petition allowed. The petitioner challenged an order passed under the CGST Act/SGST Act for the period from July 2017 to March 2018. The petitioner claimed non-receipt of the show cause notice and lack of opportunity to respond. The impugned order was set aside, and the respondent was given two weeks to reply to the show cause notice. The petitioner will be afforded an opportunity to be heard. The petition was disposed of accordingly.