https://www.taxtmi.com/caselaws?id=758581 The HC set aside GST adjudication orders (DRC-07) for excess ITC availment and short GST payment due to violation of natural justice principles. The court held that under Section 75(4) of GST Act, personal hearing is mandatory when adverse decisions are contemplated against taxpayers, regardless of whether specifically requested. Since respondents failed to provide personal hearing opportunity before issuing the orders, the decision-making process was vitiated and contrary to statutory requirements, resulting in proceedings being set aside. en-us Fri, 06 Sep 2024 00:00:00 +0530 Fri, 13 Sep 2024 15:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758581 The HC set aside GST adjudication orders (DRC-07) for excess ITC availment and short GST payment due to violation of natural justice principles. The court held that under Section 75(4) of GST Act, personal hearing is mandatory when adverse decisions are contemplated against taxpayers, regardless of whether specifically requested. Since respondents failed to provide personal hearing opportunity before issuing the orders, the decision-making process was vitiated and contrary to statutory requirements, resulting in proceedings being set aside. Case-Laws GST Fri, 06 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758581