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2023 (9) TMI 48 - HC - GSTMaintainability of appeal - appeal filed beyond the prescribed period of limitation - Court interfered mainly on the ground that it was incumbent to grant an opportunity of hearing irrespective whether a reply was filed or not in terms of the mandate of Section 75(4) of GST Act - principles of natural justice - HELD THAT:- Considering the submissions made at the Bar, from the order of assessment passed in pursuance to show-cause notice issued under Section 74 of GST Act, admittedly, no hearing has been accorded to the petitioner, which is contrary to the mandate of law prescribed under Section 75(4) of GST Act; as an expropriatory action, even otherwise, the principles of natural justice had to be complied with. Matter is remanded to the respondents to pass orders afresh in accordance with law after giving an opportunity of hearing - Petition allowed by way of remand.
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