https://www.taxtmi.com/caselaws?id=762863 An appellate authority under the Karnataka Goods and Services Tax Act must afford the assessee an opportunity of hearing before rejecting a GST appeal, especially where the prescribed pre-deposit has been made. Where only an endorsement is issued calling for an explanation on delay and no hearing date is notified, the rejection order is procedurally defective and liable to be set aside. Consequential criminal proceedings based on that rejection cannot survive once the appellate order is quashed, and the matter must be reconsidered afresh in accordance with law. en-us Thu, 28 Nov 2024 00:00:00 +0530 Fri, 11 Jul 2025 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762863 An appellate authority under the Karnataka Goods and Services Tax Act must afford the assessee an opportunity of hearing before rejecting a GST appeal, especially where the prescribed pre-deposit has been made. Where only an endorsement is issued calling for an explanation on delay and no hearing date is notified, the rejection order is procedurally defective and liable to be set aside. Consequential criminal proceedings based on that rejection cannot survive once the appellate order is quashed, and the matter must be reconsidered afresh in accordance with law. Case-Laws GST Thu, 28 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762863