Natural justice in GST adjudication requires a mandatory personal hearing before adverse orders are passed. Strict compliance with the principles of natural justice under Section 75(4) of the CGST/UPGST Act, 2017 was directed in GST adjudication proceedings where an adverse decision was contemplated. The communication forwards the High Court's order and instructs all officers and assessing authorities to adhere to the mandatory opportunity of personal hearing and the broader principles of natural justice while acting under the GST law. It also notes that the impugned adjudication order under Section 74 could not be sustained because the dealer was not afforded the required hearing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Natural justice in GST adjudication requires a mandatory personal hearing before adverse orders are passed.
Strict compliance with the principles of natural justice under Section 75(4) of the CGST/UPGST Act, 2017 was directed in GST adjudication proceedings where an adverse decision was contemplated. The communication forwards the High Court's order and instructs all officers and assessing authorities to adhere to the mandatory opportunity of personal hearing and the broader principles of natural justice while acting under the GST law. It also notes that the impugned adjudication order under Section 74 could not be sustained because the dealer was not afforded the required hearing.
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