Orders under s.73 GST quashed for denying personal hearing; matter remitted for de novo adjudication
Case-Laws
GST
The HC held that the impugned adjudication orders passed under s.73 of the GST Act violated principles of natural justice by denying personal hearing; in light of the Division Bench's pronouncement that personal hearing must ordinarily be afforded before adverse adjudicatory orders, the Court quashed the orders dated 11.12.2023 and 09.09.2025 as unsustainable. The matter is
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =