Firm's auditor wrongly served GST notice due to absent GST authorization; order passed denying personal hearing.
Case-Laws
GST
Petitioner failed to authorize representative for GST matters after registration under GST regime, resulting in show cause notice being served on auditor without petitioner's knowledge. Petitioner unable to respond or attend hearing due to lack of notice. Order passed without granting opportunity of personal hearing, violating natural justice principles. High Co
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