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GST - Highlights / Catch Notes

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Violation of principles of natural justice - technical glitch - ...

GST

April 5, 2024

Violation of principles of natural justice - technical glitch - Despite the Department's submission that the petitioner had been informed in advance about the correct email address, the notices were still sent to the wrong address due to an error. Consequently, the High Court finds that the petitioner was not afforded a fair opportunity for a personal hearing, primarily due to technical errors in the communication process. - Therefore, the High Court sets aside the OIO on the grounds of violating principles of natural justice.

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