Procedural Fairness Prevails: GST Appeal Overturned Due to Lack of Adequate Hearing Opportunity Under Section 107

Procedural Fairness Prevails: GST Appeal Overturned Due to Lack of Adequate Hearing Opportunity Under Section 107 https://www.taxtmi.com/highlights?id=88372 HC held that principles of natural justice were violated as petitioner was not provided adequate opportunity of hearing. The appeal's rejection under Section 107 of GST Act was deemed improper due to procedural unfairness. The appellate authority's order dated 19.03.2024 and tax determination order dated 08.02.2021 were set aside. Petitioner was directed to submit detailed explanation within six weeks, and the authority was mandated to complete further proceedings within two months of receiving the explanation. Petition allowed with specific procedural directives. en-us Wed, 14 May 2025 07:48:07 +0530 Wed, 14 May 2025 07:48:10 +0530 TaxTMI RSS Generator Procedural Fairness Prevails: GST Appeal Overturned Due to Lack of Adequate Hearing Opportunity Under Section 107 https://www.taxtmi.com/highlights?id=88372 HC held that principles of natural justice were violated as petitioner was not provided adequate opportunity of hearing. The appeal's rejection under Section 107 of GST Act was deemed improper due to procedural unfairness. The appellate authority's order dated 19.03.2024 and tax determination order dated 08.02.2021 were set aside. Petitioner was directed to submit detailed explanation within six weeks, and the authority was mandated to complete further proceedings within two months of receiving the explanation. Petition allowed with specific procedural directives. Highlights GST Wed, 14 May 2025 07:48:07 +0530 https://www.taxtmi.com/highlights?id=88372