https://www.taxtmi.com/caselaws?id=756291 The Karnataka HC allowed the petition challenging a tax demand order passed under Section 73(9) and (10) of KGST Act, 2017. The petitioner had filed a reply to the show cause notice and requested personal hearing, but the tax authority proceeded to impose tax, interest and penalty without considering the reply or granting the hearing. The HC held that opportunity to file reply and personal hearing are mandatory requirements under the Act, as indicated by the word "shall." The court found violation of natural justice principles when the authority ignored the petitioner's response and denied the requested hearing, constituting a breach of fundamental rights. en-us Mon, 15 Jul 2024 00:00:00 +0530 Tue, 30 Jul 2024 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756291 The Karnataka HC allowed the petition challenging a tax demand order passed under Section 73(9) and (10) of KGST Act, 2017. The petitioner had filed a reply to the show cause notice and requested personal hearing, but the tax authority proceeded to impose tax, interest and penalty without considering the reply or granting the hearing. The HC held that opportunity to file reply and personal hearing are mandatory requirements under the Act, as indicated by the word "shall." The court found violation of natural justice principles when the authority ignored the petitioner's response and denied the requested hearing, constituting a breach of fundamental rights. Case-Laws GST Mon, 15 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756291