https://www.taxtmi.com/caselaws?id=395874 The Court found that the order passed under Section 130 of the GST Act was in violation of natural justice principles due to the lack of an actual hearing. Despite the petitioner's non-attendance being attributed to the Covid-19 pandemic, the Court held that the order should have been passed only after affording a hearing. Consequently, the Court quashed the order and directed a fresh hearing, emphasizing the importance of procedural fairness, particularly in exceptional circumstances like the pandemic. The judgment serves as a reminder of the necessity to provide parties with a fair opportunity to present their case to avoid orders being invalidated. en-us Mon, 08 Jun 2020 00:00:00 +0530 Tue, 18 Mar 2025 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395874 The Court found that the order passed under Section 130 of the GST Act was in violation of natural justice principles due to the lack of an actual hearing. Despite the petitioner's non-attendance being attributed to the Covid-19 pandemic, the Court held that the order should have been passed only after affording a hearing. Consequently, the Court quashed the order and directed a fresh hearing, emphasizing the importance of procedural fairness, particularly in exceptional circumstances like the pandemic. The judgment serves as a reminder of the necessity to provide parties with a fair opportunity to present their case to avoid orders being invalidated. Case-Laws GST Mon, 08 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395874