Natural Justice Prevails: GST Authorities Penalized for Denying Hearing Rights Under Section 75(4)
Case-Laws
GST
HC found a clear violation of natural justice principles under Section 75(4) of GST Act, 2017, where administrative authorities failed to provide personal hearing to the petitioner. The ex-parte assessment and show cause notice were procedurally defective, with 'NA' marked against hearing date despite specific hearing request. The Court imposed Rs. 20,000 cost on the Joint Co
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