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GST - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Violation of principles of natural justice - pre-show cause ...


Supreme Court Affirms High Court Ruling: Insufficient Pre-Notice Consultation Violates Natural Justice, Orders Fresh Discussions.

December 6, 2022

Case Laws     GST     SC

Violation of principles of natural justice - pre-show cause notice consultation - notice based on audit observation - insufficient time to respond - HC restored the SCN with direction to the assessing officer to consider and discuss the case with assessee - order of HC sustained - SC

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