https://www.taxtmi.com/caselaws?id=753624 The court invalidated the order dated 4th August 2023, citing a breach of natural justice due to the lack of a proper hearing under Section 75(4) of the CGST/WBGST Act, 2017. The matter is remanded to the proper officer for reconsideration, with instructions to provide a fair hearing and conclude proceedings within four weeks. The court has not assessed the merits of the show cause notice, emphasizing impartial adjudication based on evidence. No affidavit-in-opposition was submitted, and the allegations remain unadmitted by the respondents. A certified copy of the order will be issued upon request. en-us Tue, 14 May 2024 00:00:00 +0530 Wed, 05 Jun 2024 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753624 The court invalidated the order dated 4th August 2023, citing a breach of natural justice due to the lack of a proper hearing under Section 75(4) of the CGST/WBGST Act, 2017. The matter is remanded to the proper officer for reconsideration, with instructions to provide a fair hearing and conclude proceedings within four weeks. The court has not assessed the merits of the show cause notice, emphasizing impartial adjudication based on evidence. No affidavit-in-opposition was submitted, and the allegations remain unadmitted by the respondents. A certified copy of the order will be issued upon request. Case-Laws GST Tue, 14 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753624