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The HC held that an order passed before the hearing date fixed...

Natural justice breached when an order was passed before the hearing date, leading to quashing and remand.

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GST March 28, 2026 Case Laws HC
The HC held that an order passed before the hearing date fixed in the show cause notice, and before receipt of the petitioner's representation, violated principles of natural justice because no effective opportunity of hearing was afforded. The impugned order was quashed on that limited ground, the matter was remanded for fresh consideration after giving the petitioner an opportunity to reply and be heard, and any recovery based on the quashed order was held not to survive.

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Acts Income Tax