Procedural Lapses Invalidate Tax Appeal Order, Restore Petitioner's Right to Fair Hearing Under Section 107(6)

HC set aside the impugned order dated 05.12.2024 due to procedural irregularities in appeal processing. The Appellate Authority heard the matter on merits without prior intimation to the Petitioner regarding non-compliance with pre-deposit requirements under Section 107(6) of CGST Act. The court found a violation of natural justice principles and directed the Petitioner to deposit the requisite amount within five days, effectively remanding the case for proper procedural review. .....

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