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2024 (1) TMI 870 - GAUHATI HIGH COURTViolation of principles of natural justice - petitioner was not afforded any opportunity of personal hearing and not allowing such personal hearing despite specific request - Recovery of outstanding dues - HELD THAT:- Having regard to the facts projected by the petitioner and the provisions contained in sub-section [4] of Section 75 of the GST Act, 2017, the Court is of the view that the petitioner has been able to make out a prima facie case for interim relief. It is accordingly provided that till the next date of listing, there shall not be any coercive action by the respondent authorities by way of any proceeding against the petitioner to recover alleged outstanding dues in terms of the impugned order dated 10.12.2023.
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