https://www.taxtmi.com/highlights?id=81212 The case involves a violation of the principles of natural justice. There was a failure to provide a proper opportunity for a hearing before passing an adverse order u/s 74 of the Central Goods and Service Tax Act, 2017. The court observed that each monthly return filed is separate, and a distinct order can be passed for assessment or penalty, even if the parties, invoices, or ITC claimed appear to be the same. The High Court dismissed the writ petition as misconceived. en-us Tue, 10 Sep 2024 08:12:41 +0530 Tue, 10 Sep 2024 08:12:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=81212 The case involves a violation of the principles of natural justice. There was a failure to provide a proper opportunity for a hearing before passing an adverse order u/s 74 of the Central Goods and Service Tax Act, 2017. The court observed that each monthly return filed is separate, and a distinct order can be passed for assessment or penalty, even if the parties, invoices, or ITC claimed appear to be the same. The High Court dismissed the writ petition as misconceived. Highlights GST Tue, 10 Sep 2024 08:12:41 +0530 https://www.taxtmi.com/highlights?id=81212