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GST - Highlights / Catch Notes

Home Highlights November 2021 Year 2021 This

Violation of the principles of natural justice - Validity of GST ...

GST

November 20, 2021

Violation of the principles of natural justice - Validity of GST assessment order - no opportunity of filing an objection and personal hearing provided - Section 74 (1) of the CGST/SGST Act, 2017 - It cannot be said that petitioner had been granted sufficient opportunity to reply to the notice - The order is liable to be set aside - Matter restored back - HC

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