Section 74 UPGST/CGST order quashed for denying hearing and arbitrarily fixing evaded sales, purchases and liabilities
Case-Laws
GST
The HC held that proceedings under s.74 of the UPGST/CGST Act were initiated against the petitioner following a survey that disclosed discrepancies, and an ex parte order fixed evaded sales and corresponding tax, interest and penalty without affording the petitioner a hearing on purchases, thereby violating principles of natural justice. The impugned order
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