Procedural Safeguards Upheld: Petitioners Granted Appeal Window and Fair Hearing Opportunity Under GST Act Provisions
Case-Laws
GST
HC dismissed the writ petition but provided significant procedural relief. The court found the petitioners could not establish ownership of goods under Section 129(1)(a) of WBGST & CGST Act. However, the court granted the petitioners a 4-week window to file an appeal, which must be heard on merits within 16 weeks. The appellate authority must provide an opp
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