Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Principles of natural justice violated in tax adjudication process under U.P. GST Act, 2017. No opportunity for personal hearing provided to petitioner despite request in reply to show cause notice. Writ petition allowed, impugned order dated 17.08.2022 set aside. Assessing Officer directed to fix date, time, and place for personal hearing within two weeks of receiving certified copy of order, as petitioner had already submitted reply to show cause notice.
Principles of natural justice violated in tax adjudication process under U.P. GST Act, 2017. No opportunity for personal hearing provided to petitioner despite request in reply to show cause notice. Writ petition allowed, impugned order dated 17.08.2022 set aside. Assessing Officer directed to fix date, time, and place for personal hearing within two weeks of receiving certified copy of order, as petitioner had already submitted reply to show cause notice.
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