Lack of fair hearing before GST penalty order; distinct order for each return – HC dismissed the writ petition as misconceived.

Case-Laws – GST – Highlights – The case involves a violation of the principles of natural justice. There was a failure to provide a proper opportunity for a hearing before passing an adverse order u/s 74 of the Central Goods and Service Tax Act, 2017. Th

Lack of fair hearing before GST penalty order; distinct order for each return – HC dismissed the writ petition as misconceived.
Case-Laws
GST
The case involves a violation of the principles of natural justice. There was a failure to provide a proper opportunity for a hearing before passing an adverse order u/s 74 of the Central Goods and Service Tax Act, 2017. The court observed that each monthly return filed is separate, and a distinct order can be passed for assessment or penalty, eve

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