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GST - Highlights / Catch Notes

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Violation of principles of natural justice - Thus, it is clear ...

GST

November 2, 2023

Violation of principles of natural justice - Thus, it is clear that by means of the last so-called III Opportunity of hearing, the petitioner was granted only a short span of time, i.e. less than 2 days, and which is less than 36 hours, and at any costs, it does not merit on the aspect of providing due opportunity. As per the provisions of the Act, sufficient time ought to have been granted for filing their reply, unless and until, sufficient time is granted to the petitioner, they will not be in position to file their reply in an effective manner. - HC

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