{"id":71546,"date":"2025-05-12T09:01:10","date_gmt":"2025-05-12T03:31:10","guid":{"rendered":""},"modified":"2025-05-12T09:01:10","modified_gmt":"2025-05-12T03:31:10","slug":"procedural-lapses-invalidate-tax-appeal-order-restore-petitioner-39-s-right-to-fair-hearing-under-section-107-6","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71546","title":{"rendered":"Procedural Lapses Invalidate Tax Appeal Order, Restore Petitioner&#39;s Right to Fair Hearing Under Section 107(6)"},"content":{"rendered":"<p>Procedural Lapses Invalidate Tax Appeal Order, Restore Petitioner&#39;s Right to Fair Hearing Under Section 107(6)<br \/>Case-Laws<br \/>GST<br \/>HC set aside the impugned order dated 05.12.2024 due to procedural irregularities in appeal processing. The Appellate Authority heard the matter on merits without prior intimation to the Petitioner regarding non-compliance with pre-deposit requirements under Section 107(6) of CGST Act. The court found a violation of natural justice principles and directed the Peti<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=88301\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Procedural Lapses Invalidate Tax Appeal Order, Restore Petitioner&#8217;s Right to Fair Hearing Under Section 107(6)Case-LawsGSTHC set aside the impugned order dated 05.12.2024 due to procedural irregularities in appeal processing. The Appellate Authority heard<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71546","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71546","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71546"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71546\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71546"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71546"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71546"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}