https://www.taxtmi.com/caselaws?id=794332 Natural justice required the assessee to be allowed to place material documents before the authority, because genuine supply of goods and the correctness of invoking Section 74 could not be ruled out without that opportunity. Although input tax credit had already been reversed, revenue interest was treated as protected to that extent, but that did not cure the defect of denying a reasonable hearing. The order imposing interest and penalty was therefore set aside, and the matter was remanded for fresh consideration of the invocation of Section 74 after affording the assessee an effective opportunity. en-us Thu, 04 Jun 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794332 Natural justice required the assessee to be allowed to place material documents before the authority, because genuine supply of goods and the correctness of invoking Section 74 could not be ruled out without that opportunity. Although input tax credit had already been reversed, revenue interest was treated as protected to that extent, but that did not cure the defect of denying a reasonable hearing. The order imposing interest and penalty was therefore set aside, and the matter was remanded for fresh consideration of the invocation of Section 74 after affording the assessee an effective opportunity. Case-Laws GST Thu, 04 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794332