Section 161 CGST Order Set Aside for Lack of Hearing and Non-Speaking Reasons, Remanded for Fresh Consideration
Case-Laws
GST
The HC set aside the impugned rectification order under Section 161 of the CGST/DGST Act, finding it to be cryptic, non-speaking, and issued without affording the petitioner a hearing, thereby violating principles of natural justice. Although the Show Cause Notice and demand order were reasoned and a detailed reply was filed, the rectification order merely dismis
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