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GST - Highlights / Catch Notes

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Confirmation of demand of GST with penalties - Principle of ...

GST

March 14, 2021

Confirmation of demand of GST with penalties - Principle of natural justice - E-way bill had expired on account of a clerical error which would not result into any tax liability - this is not considered fit case where we should relegate the petitioner to appeal remedy, more importantly when the order passed by the Inspector of State Tax suffered from gross irregularity of no hearing been granted to the petitioner. - Order set aside - HC

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