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GST - Highlights / Catch Notes

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Principles of natural justice - seizure of goods alongwith the ...


Court Upholds Email and Written Submissions as Sufficient for Hearing During COVID-19; No Illegality Found in Seizure Case.

October 28, 2021

Case Laws     GST     HC

Principles of natural justice - seizure of goods alongwith the vehicle - levy of penalty - When right to represent the case was given in peculiar fact situation of COVID-19 pandemic by way of e-mails/written submissions, then sufficient/necessary compliance is being made regarding opportunity of hearing. Even otherwise on merits also appellate authority delved upon and thereafter ensure passing of order - No illegality or perversity has been pointed out by the petitioner to the extent where this Court would have invoked the jurisdiction. - HC

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