https://www.taxtmi.com/caselaws?id=408484 The Court disposed of the petition primarily on grounds of procedural deficiencies, emphasizing the violation of natural justice in an ex parte order rather than delving into the constitutional validity of provisions under the Central and State GST Acts. The Court quashed the ex parte order denying input tax credit, citing lack of opportunity for the petitioner to present their case and insufficient reasoning. It directed a fresh hearing with proper procedural safeguards, highlighting the significance of fair hearings and adequate reasoning in tax matters. en-us Mon, 07 Jun 2021 00:00:00 +0530 Tue, 25 Mar 2025 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408484 The Court disposed of the petition primarily on grounds of procedural deficiencies, emphasizing the violation of natural justice in an ex parte order rather than delving into the constitutional validity of provisions under the Central and State GST Acts. The Court quashed the ex parte order denying input tax credit, citing lack of opportunity for the petitioner to present their case and insufficient reasoning. It directed a fresh hearing with proper procedural safeguards, highlighting the significance of fair hearings and adequate reasoning in tax matters. Case-Laws GST Mon, 07 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408484