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HC found a clear violation of natural justice principles under Section 75(4) of GST Act, 2017, where administrative authorities failed to provide personal hearing to the petitioner. The ex-parte assessment and show cause notice were procedurally defective, with 'NA' marked against hearing date despite specific hearing request. The Court imposed Rs. 20,000 cost on the Joint Commissioner SGST and remanded the matter for fresh proceedings with mandatory personal hearing, emphasizing fundamental principles of administrative fairness and due process.
HC found a clear violation of natural justice principles under Section 75(4) of GST Act, 2017, where administrative authorities failed to provide personal hearing to the petitioner. The ex-parte assessment and show cause notice were procedurally defective, with 'NA' marked against hearing date despite specific hearing request. The Court imposed Rs. 20,000 cost on the Joint Commissioner SGST and remanded the matter for fresh proceedings with mandatory personal hearing, emphasizing fundamental principles of administrative fairness and due process.
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