Appellate Authority Violated Natural Justice by Denying Hearing Before Rejecting ITC Use for 10% Pre-Deposit Under Section 107(6)
Case-Laws
GST
The HC set aside the impugned order dated 18 March 2025, holding that the Appellate Authority erred in dismissing the petitioner's appeal for using ITC to make the 10% pre-deposit under Section 107(6) of the CGST Act without issuing any notice or affording the petitioner a hearing, thereby violating principles of natural justice. The court empha
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =