Corporate insolvency resolution process amended with expanded disclosure, guarantor asset transfer rules, and new dissolution and restoration procedur...
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HC held that where the taxpayer had filed a reply to the show-cause notice and had requested a personal hearing, the adjudicating authority was bound to consider the explanation, record reasons for rejecting it, and afford a hearing. An adjudication order proceeded on the mistaken assumption that no reply had been filed, and the rectification order also failed to show that the hearing request was addressed. The Court treated this as a failure of independent application of mind and a breach of natural justice, and quashed the orders passed under the GST provisions. The matter was remanded for fresh adjudication on merits after granting a reasonable opportunity of hearing and liberty to adduce evidence.
HC held that where the taxpayer had filed a reply to the show-cause notice and had requested a personal hearing, the adjudicating authority was bound to consider the explanation, record reasons for rejecting it, and afford a hearing. An adjudication order proceeded on the mistaken assumption that no reply had been filed, and the rectification order also failed to show that the hearing request was addressed. The Court treated this as a failure of independent application of mind and a breach of natural justice, and quashed the orders passed under the GST provisions. The matter was remanded for fresh adjudication on merits after granting a reasonable opportunity of hearing and liberty to adduce evidence.
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