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Effective opportunity of hearing in GST adjudication was denied...
Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte proceedings.
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Effective opportunity of hearing in GST adjudication was denied where electronic notices were sent to e-mail credentials registered with an erstwhile auditor, leaving the taxpayer without effective knowledge of the proceedings. The High Court treated the explanation of loss of contact with the auditor as plausible and bona fide, and found that the resulting inability to respond justified intervention against the ex parte adjudication. The adjudication order and summary were quashed, with fresh consideration directed after a 10% deposit of the tax demand and filing of a response and supporting documents. The authority must issue a reasoned order after affording an opportunity to respond.
Effective opportunity of hearing in GST adjudication was denied where electronic notices were sent to e-mail credentials registered with an erstwhile auditor, leaving the taxpayer without effective knowledge of the proceedings. The High Court treated the explanation of loss of contact with the auditor as plausible and bona fide, and found that the resulting inability to respond justified intervention against the ex parte adjudication. The adjudication order and summary were quashed, with fresh consideration directed after a 10% deposit of the tax demand and filing of a response and supporting documents. The authority must issue a reasoned order after affording an opportunity to respond.
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