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GST - Highlights / Catch Notes

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Violation of principles of natural justice - order in original ...

GST

April 6, 2024

Violation of principles of natural justice - order in original has been passed ex-parte to the petitioner - The High Court found merit in the petitioner's arguments, recognizing the breach of natural justice and the failure to serve the notice at the correct address. It emphasized the fundamental importance of natural justice and disagreed with the respondent's argument regarding the availability of an alternative remedy, citing precedent that the High Court retains jurisdiction under Article 226 in cases involving such breaches.

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