Upholding Procedural Justice in GST Administration: Adjudication of GST demand u/s 74

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....lights the importance of procedural fairness in tax administration under the Goods and Services Tax (GST) regime. The case delves into the intricacies of issuing notices under the GST framework, emphasizing the need for compliance with established procedures to ensure justice and transparency. Background The case arises from a writ petition filed against an order passed by the Deputy Commissione....

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....atural justice, encompassing the right to a fair hearing, is central to tax administration. This principle mandates that taxpayers be given a fair opportunity to present their case before any adverse order is passed against them. Court's Analysis The Court's analysis focused on whether the procedural norms under the GST law were duly followed. The key points of consideration included: * ....

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.... the Competent Authority, with directions to allow the petitioner to file a reply to the intimation within a specified timeframe. * Liberty to Issue Fresh Notice: The Competent Authority was granted the liberty to issue a fresh show cause notice under Section 74(1), if necessary, after considering the petitioner's reply. * Proceeding in Absence of Response: If the petitioner fails to s....