https://www.taxtmi.com/highlights?id=74622 Violation of principles of natural justice - opportunity of ‘personal hearing’ was not afforded to the petitioner - wrongful availment of input tax credit against bogus tax invoices - The High Court observed that, from a bare reading of the order passed by the Respondent No. 3 it is palpably clear that no opportunity of personal hearing was afforded by the Respondent No. 3 to the petitioner, which is a statutory obligation under Section 75(4) of the UPGST Act, 2017. - Accordingly, matter restored back. en-us Sat, 03 Feb 2024 08:27:47 +0530 Sat, 03 Feb 2024 08:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=74622 Violation of principles of natural justice - opportunity of ‘personal hearing’ was not afforded to the petitioner - wrongful availment of input tax credit against bogus tax invoices - The High Court observed that, from a bare reading of the order passed by the Respondent No. 3 it is palpably clear that no opportunity of personal hearing was afforded by the Respondent No. 3 to the petitioner, which is a statutory obligation under Section 75(4) of the UPGST Act, 2017. - Accordingly, matter restored back. Highlights GST Sat, 03 Feb 2024 08:27:47 +0530 https://www.taxtmi.com/highlights?id=74622