Revisional order set aside due to invalid service of July 1 show-cause notice; respondent may reissue notice and afford hearing
Case-Laws
GST
The HC allowed the petition, holding that the revisional order dated 22 July 2024 is vitiated by want of valid service of the show-cause notice dated 1 July 2024 and by a consequent breach of the principles of natural justice; accordingly, the impugned revisional order is set aside. The court confined its decision to the procedural defect and permitted the Respondent to proceed afresh with the show-cause proceedings: to effect valid service of the 1 July 2024 notice, afford the Petitioner an opportunity of hearing, and thereafter pass appropriate orders in accordance with law. The petition is allowed; the show-cause notice was not annexed to the Respondent's replies.
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