GST Adjudication Orders Quashed: Section 74 Proceedings Conducted Without Personal Hearing Violate Natural Justice
Case-Laws
GST
The HC quashed adjudication orders passed under s.74 of the Jharkhand GST Act, 2017, as they were issued without granting the petitioner an opportunity for personal hearing, violating principles of natural justice. The court noted that state tax authorities continue to conduct proceedings in disregard of mandatory statutory provisions, resulting in potential r
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