Invocation of s.161 confirming tax, interest and penalty breached natural justice by denying in-person hearing; deposit condition ordered
Case-Laws
GST
The HC held that the respondent's invocation of jurisdiction under s.161 of the GST enactments confirming tax, interest and penalty violated the principles of natural justice because the petitioner was not heard in person prior to the impugned order dated 23.08.2024, notwithstanding a written reply filed on 16.08.2024. The court neverthe
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