https://www.taxtmi.com/caselaws?id=759896 Gujarat HC allowed petition challenging order under section 73(9) of CGST Act, 2017. Petitioner-firm's managing partner was critically ill with cancer during February-August 2022, affecting ability to respond to show-cause notice dated 22.02.2022. Despite firm continuing to file returns through consultant, HC found department should have granted additional hearing opportunity given managing partner's illness. Court held principles of natural justice required fair chance of hearing before passing adverse order dated 04.04.2022. HC quashed impugned order and appellate order dated 04.09.2022, remanding matter back to department for fresh consideration after providing hearing opportunity to petitioner. en-us Fri, 27 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759896 Gujarat HC allowed petition challenging order under section 73(9) of CGST Act, 2017. Petitioner-firm's managing partner was critically ill with cancer during February-August 2022, affecting ability to respond to show-cause notice dated 22.02.2022. Despite firm continuing to file returns through consultant, HC found department should have granted additional hearing opportunity given managing partner's illness. Court held principles of natural justice required fair chance of hearing before passing adverse order dated 04.04.2022. HC quashed impugned order and appellate order dated 04.09.2022, remanding matter back to department for fresh consideration after providing hearing opportunity to petitioner. Case-Laws GST Fri, 27 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759896