Legal Challenge Upheld: GST Order Invalidated for Procedural Unfairness and Incomplete Evidence Evaluation Under Section 73
Case-Laws
GST
HC set aside the Order-in-Original and Summary Order under Section 73 of GST Act due to violation of principles of natural justice. The adjudicating authority failed to consider the petitioner's reply to show-cause notice and supporting documents filed on 20.12.2024 before passing the order on 20.02.2025. The matter was remitted for fresh adjudication
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