https://www.taxtmi.com/caselaws?id=448809 MP HC set aside GST proceedings demanding excess Input Tax Credit with interest and penalty under Section 74. The court found violation of natural justice principles as petitioners were denied personal hearing opportunity before adverse decision. Despite petitioners not specifically requesting hearing, court held it was mandatory to provide opportunity when adverse action was contemplated. Proceedings after show cause notice reply stage were quashed, directing fresh hearing by different officer than one who issued notice. en-us Mon, 22 Jan 2024 00:00:00 +0530 Wed, 23 Apr 2025 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448809 MP HC set aside GST proceedings demanding excess Input Tax Credit with interest and penalty under Section 74. The court found violation of natural justice principles as petitioners were denied personal hearing opportunity before adverse decision. Despite petitioners not specifically requesting hearing, court held it was mandatory to provide opportunity when adverse action was contemplated. Proceedings after show cause notice reply stage were quashed, directing fresh hearing by different officer than one who issued notice. Case-Laws GST Mon, 22 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448809