Ex Parte Order Under GST Act Section 107 Overturned Due to Procedural Flaws and Insufficient Reasoning
Case-Laws
GST
HC set aside the ex parte order passed under Section 107 of GST Act, finding procedural irregularities despite multiple hearing opportunities being provided to the petitioner. Although the petitioner's non-appearance through tax consultant was not fully justified, the appellate authority's order lacked substantive reasoning and did not comply with statutory requirements.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =