Denial of personal hearing before issuing adverse order on excess ITC claim & GST short payment violates natural justice. https://www.taxtmi.com/highlights?id=81386 Violation of principles of natural justice by not granting opportunity of personal hearing before issuing adjudication order demanding excess availment of Input Tax Credit and short payment of output GST, despite adverse decision being contemplated against petitioners. Section 75(4) of GST Act mandates granting opportunity of hearing in such cases, irrespective of whether specifically requested or not. Impugned proceedings after reply to show cause notice set aside as decision-making process vitiated and contrary to statutory requirement of providing personal hearing. en-us Mon, 16 Sep 2024 07:59:08 +0530 Mon, 16 Sep 2024 07:59:08 +0530 TaxTMI RSS Generator Denial of personal hearing before issuing adverse order on excess ITC claim & GST short payment violates natural justice. https://www.taxtmi.com/highlights?id=81386 Violation of principles of natural justice by not granting opportunity of personal hearing before issuing adjudication order demanding excess availment of Input Tax Credit and short payment of output GST, despite adverse decision being contemplated against petitioners. Section 75(4) of GST Act mandates granting opportunity of hearing in such cases, irrespective of whether specifically requested or not. Impugned proceedings after reply to show cause notice set aside as decision-making process vitiated and contrary to statutory requirement of providing personal hearing. Highlights GST Mon, 16 Sep 2024 07:59:08 +0530 https://www.taxtmi.com/highlights?id=81386