Order Violates Natural Justice: Case Remanded for Reply and Hearing Under GST Act, 2017. Fundamental Rights Upheld.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The impugned order was passed without considering the reply filed by the petitioner and without affording an opportunity of personal hearing, despite a request being made, thereby violating the principles of natural justice. The provisions u/ss 73(9), 73(10), and 75(4) of the Act, 2017 mandate the requirement of providing an opportunity of filing a reply and personal hearing, as the word used is 'shall'. The matter was remanded to grant another opportunity to the petitioner to participate and make out a reply to the show cause notice, as the substantive rights were involved. The petition was allowed, as passing the order without considering the reply and denying personal hearing amounted to a breach of fundamental rights and violation of principles of natural justice.....