https://www.taxtmi.com/caselaws?id=393941 The court directed the release of goods detained by the respondent on a bank guarantee, citing lack of opportunity for the petitioner to be heard. The order demanding tax and penalty was deemed illegal and ultra vires due to the absence of a fair hearing, leading to its quashing. Emphasizing adherence to natural justice principles, the court stressed the importance of fair hearings to prevent disputes. The case concluded with the directive for the respondent to reevaluate the penalty matter after granting the petitioner a proper opportunity to present their case, promoting procedural fairness and discouraging unnecessary litigation. en-us Thu, 30 Jan 2020 00:00:00 +0530 Mon, 17 Mar 2025 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393941 The court directed the release of goods detained by the respondent on a bank guarantee, citing lack of opportunity for the petitioner to be heard. The order demanding tax and penalty was deemed illegal and ultra vires due to the absence of a fair hearing, leading to its quashing. Emphasizing adherence to natural justice principles, the court stressed the importance of fair hearings to prevent disputes. The case concluded with the directive for the respondent to reevaluate the penalty matter after granting the petitioner a proper opportunity to present their case, promoting procedural fairness and discouraging unnecessary litigation. Case-Laws GST Thu, 30 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393941