Quashed order for lack of due process; remanded to allow hearing on import duty exemption for brooms.
Case-Laws
GST
The High Court quashed the impugned Order-In-Original dated 31.12.2020, which was passed in violation of principles of natural justice by not granting an opportunity of hearing to the petitioner and not considering the petitioner's reply to the show-cause notice. The matter was remanded back to the adjudicating authority to pass a fresh de novo order after giving an opport
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