2024 (8) TMI 1315 - HC - GST

Violation of principles of natural justice - notices/ communications were uploaded under the View Additional Notices and Orders in the GST portal - petitioner is not aware of the notices uploaded in the GST portal and thus failed to file their reply within the time - HELD THAT - Having regard to the admitted fact that the impugned orders came to be passed without hearing the petitioner in violation of the principles of natural justice and also considering the submissions made by the learned counsel on either side and as the disputed tax has already been recovered this court has set aside the impugned order and remanded the matter to the respondent for fresh consideration. Petition disposed off.

Summary

The petitioner challenged an order passed by the respondent regarding tax payment. The court found that the order was passed without hearing the petitioner, violating natural justice. The court set aside the order, remanded the matter for fresh consideration, and directed the respondent to defreeze the petitioner's bank account. The writ petition was disposed of with no costs.