Petition dismissed for violation of natural justice principles. Inadequate time given for GSTR mismatch reply. Adjournment denied due to no written reply.
Case-Laws
GST
Violation of principles of natural justice challenged through ex-parte demand order and show cause notice (SCN). Impugned SCN provided less time than stipulated u/s 73(2) of UP GST Act for submitting reply, citing mismatch in GSTR filed. Court held that adjournment application would have been entertained if petitioner ha
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