https://www.taxtmi.com/caselaws?id=414449 In an ongoing GST investigation concerning alleged wrongful availment of input tax credit, the affected taxpayer must be given a meaningful opportunity to appear before the competent authority with relevant materials. The authority must then consider the submissions and conclude the matter by a reasoned order either accepting or rejecting the taxpayer's stand. Until such determination is made, the DRC-01 communications should remain in abeyance. The principle emphasises procedural fairness in investigation-linked GST action and requires the coercive notice process to be preceded by an effective hearing and speaking order. en-us Fri, 29 Oct 2021 00:00:00 +0530 Fri, 28 Mar 2025 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414449 In an ongoing GST investigation concerning alleged wrongful availment of input tax credit, the affected taxpayer must be given a meaningful opportunity to appear before the competent authority with relevant materials. The authority must then consider the submissions and conclude the matter by a reasoned order either accepting or rejecting the taxpayer's stand. Until such determination is made, the DRC-01 communications should remain in abeyance. The principle emphasises procedural fairness in investigation-linked GST action and requires the coercive notice process to be preceded by an effective hearing and speaking order. Case-Laws GST Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414449