{"id":71640,"date":"2025-05-23T08:46:12","date_gmt":"2025-05-23T03:16:12","guid":{"rendered":""},"modified":"2025-05-23T08:46:12","modified_gmt":"2025-05-23T03:16:12","slug":"procedural-safeguards-upheld-petitioners-granted-appeal-window-and-fair-hearing-opportunity-under-gst-act-provisions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71640","title":{"rendered":"Procedural Safeguards Upheld: Petitioners Granted Appeal Window and Fair Hearing Opportunity Under GST Act Provisions"},"content":{"rendered":"<p>Procedural Safeguards Upheld: Petitioners Granted Appeal Window and Fair Hearing Opportunity Under GST Act Provisions<br \/>Case-Laws<br \/>GST<br \/>HC dismissed the writ petition but provided significant procedural relief. The court found the petitioners could not establish ownership of goods under Section 129(1)(a) of WBGST &#038; CGST Act. However, the court granted the petitioners a 4-week window to file an appeal, which must be heard on merits within 16 weeks. The appellate authority must provide an opp<\/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=88680\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Procedural Safeguards Upheld: Petitioners Granted Appeal Window and Fair Hearing Opportunity Under GST Act ProvisionsCase-LawsGSTHC dismissed the writ petition but provided significant procedural relief. The court found the petitioners could not establish<\/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-71640","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71640","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=71640"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71640\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71640"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71640"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}