Violation of principles of natural justice - impugned order does ...
GST
April 13, 2024
Violation of principles of natural justice - impugned order does not take into consideration the reply submitted by the Petitioner and is a cryptic order - The High Court noted that the petitioner did provide a detailed reply to the SCN, addressing each of the headings provided. The court found the observation of the Proper Officer regarding the insufficiency of the reply to be unsustainable, as it did not reflect a proper consideration of the content submitted. Considering these factors, the High Court set aside the impugned order and remitted the matter to the Proper Officer for re-adjudication.
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