Denial of personal hearing before issuing adverse order on excess ITC claim & GST short payment violates natural justice.
Case-Laws
GST
Violation of principles of natural justice by not granting opportunity of personal hearing before issuing adjudication order demanding excess availment of Input Tax Credit and short payment of output GST, despite adverse decision being contemplated against petitioners. Section 75(4) of GST Act mandates granting opportunity of hearing in such cases, irre
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