Opportunity to be Heard under Section 75(4): adjudication set aside for breach of natural justice; remanded for fresh hearing.

Opportunity to be Heard under Section 75(4): adjudication set aside for breach of natural justice; remanded for fresh hearing.Case-LawsGSTGrant of an opportunity of hearing under Section 75(4) and principles of natural justice were determinative: absen…

Opportunity to be Heard under Section 75(4): adjudication set aside for breach of natural justice; remanded for fresh hearing.
Case-Laws
GST
Grant of an opportunity of hearing under Section 75(4) and principles of natural justice were determinative: absence of proof that petitioners received the online notice meant no opportunity to be heard, rendering the adjudication contrary to the statutory hearing requirement and natural justice. Consequently the High Court set aside the adjudicati

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