High Court Finds Natural Justice Breach in CGST Act Section 73 Order; Case Remanded for Re-adjudication.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The High Court found a violation of principles of natural justice in an order u/s 73 of CGST Act. The impugned order did not consider the detailed reply with supporting documents submitted by the Petitioner, indicating a lack of proper consideration by the Proper Officer. The Court held that if further details were needed, they should have been requested from the Petitioner. As a result, the impugned order was set aside, and the Show Cause Notice was remitted for re-adjudication. The petition was disposed of by way of remand.....