https://www.taxtmi.com/highlights?id=77814 The Delhi High Court examined the validity of an order issued u/s 73 of the Central Goods and Services Tax Act, 2017, concerning lack of communication of notice to the petitioner, leading to a violation of principles of natural justice. The impugned order indicated that the taxpayer did not respond or appear in person, resulting in an ex-parte demand being created. The court noted that despite providing opportunities for a reply and a personal hearing, the taxpayer remained silent. The court held that the petitioner should be given a chance to respond to the Show Cause Notice, and the matter should be re-adjudicated. The petition was disposed of accordingly. en-us Sat, 25 May 2024 08:46:54 +0530 Sat, 25 May 2024 08:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77814 The Delhi High Court examined the validity of an order issued u/s 73 of the Central Goods and Services Tax Act, 2017, concerning lack of communication of notice to the petitioner, leading to a violation of principles of natural justice. The impugned order indicated that the taxpayer did not respond or appear in person, resulting in an ex-parte demand being created. The court noted that despite providing opportunities for a reply and a personal hearing, the taxpayer remained silent. The court held that the petitioner should be given a chance to respond to the Show Cause Notice, and the matter should be re-adjudicated. The petition was disposed of accordingly. Highlights GST Sat, 25 May 2024 08:46:54 +0530 https://www.taxtmi.com/highlights?id=77814