https://www.taxtmi.com/article/detailed?id=16510 An adjudication order under GST passed by a successor officer after the personal hearing was conducted by a predecessor officer was held to violate the principles of natural justice. The Court held that when one authority hears and another decides, the hearing becomes an empty formality and is inconsistent with the fairness protected under Article 14. It further held that alternate statutory remedy does not bar a writ petition where the impugned order is vitiated by breach of natural justice, and remanded the matter for fresh consideration. en-us Wed, 27 May 2026 07:30:03 +0530 Wed, 27 May 2026 07:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16510 An adjudication order under GST passed by a successor officer after the personal hearing was conducted by a predecessor officer was held to violate the principles of natural justice. The Court held that when one authority hears and another decides, the hearing becomes an empty formality and is inconsistent with the fairness protected under Article 14. It further held that alternate statutory remedy does not bar a writ petition where the impugned order is vitiated by breach of natural justice, and remanded the matter for fresh consideration. Articles Goods and Services Tax - GST Wed, 27 May 2026 07:30:03 +0530 https://www.taxtmi.com/article/detailed?id=16510