Ex-Parte Order Set Aside for Violating Rule 142 CGST Rules, Ensuring Fair Hearing Under Section 73 CGST Act

Ex-Parte Order Set Aside for Violating Rule 142 CGST Rules, Ensuring Fair Hearing Under Section 73 CGST ActCase-LawsGSTThe HC set aside the impugned ex-parte order due to non-compliance with Rule 142 of the CGST Rules, 2017, and violation of natural justi

Ex-Parte Order Set Aside for Violating Rule 142 CGST Rules, Ensuring Fair Hearing Under Section 73 CGST Act
Case-Laws
GST
The HC set aside the impugned ex-parte order due to non-compliance with Rule 142 of the CGST Rules, 2017, and violation of natural justice principles. Although electronic service of notice under the GST regime is generally upheld, the Court found the procedural irregularity and lack of a reasonable opportunity to be heard prejudicial in the present case. Considering

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