Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The High Court allowed the petition by way of remand due to violation of principles of natural justice by the 4th Respondent. While the Petitioner's reply to the show-cause notice was unclear, the 4th Respondent failed to consider the Petitioner's contention that a petition was filed challenging the show-cause notice. The impugned order lacked reasons for finding the reply unsatisfactory, amounting to a breach of natural justice. Consequently, the matter was remanded without requiring the Petitioner to exhaust alternate remedies.
The High Court allowed the petition by way of remand due to violation of principles of natural justice by the 4th Respondent. While the Petitioner's reply to the show-cause notice was unclear, the 4th Respondent failed to consider the Petitioner's contention that a petition was filed challenging the show-cause notice. The impugned order lacked reasons for finding the reply unsatisfactory, amounting to a breach of natural justice. Consequently, the matter was remanded without requiring the Petitioner to exhaust alternate remedies.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
