Systematic Denial of Personal Hearing Violates Natural Justice, Rendering Ex-Parte Proceedings Under Section 75(4) Invalid
Case-Laws
GST
HC held that systematic failure to provide personal hearing violates principles of natural justice under Section 75(4) of GST Act, 2017. The ex-parte assessment and cancellation of GST registration without ensuring personal service of notices constitutes procedural impropriety. The court critically emphasized the recurring administrative malpractice of
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