HC held that systematic failure to provide personal hearing ...

Systematic Denial of Personal Hearing Violates Natural Justice, Rendering Ex-Parte Proceedings Under Section 75(4) Invalid

April 18, 2025

Case Laws GST HC

HC held that systematic failure to provide personal hearing violates principles of natural justice under Section 75(4) of GST Act, 2017. The ex-parte assessment and cancellation of GST registration without ensuring personal service of notices constitutes procedural impropriety. The court critically emphasized the recurring administrative malpractice of uploading notices on portal without guaranteeing actual service. Consequently, the matter was remanded to the Joint Commissioner SGST, Corporate Circle-1, Ghaziabad to pass a fresh order after affording petitioner a proper opportunity of personal hearing, thereby allowing the petition and rectifying the procedural defect.

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HC held that systematic failure to provide personal hearing ...

Systematic Denial of Personal Hearing Violates Natural Justice, Rendering Ex-Parte Proceedings Under Section 75(4) Invalid

April 18, 2025

Case Laws GST HC

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