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HC found violation of natural justice due to improper service of ...


Procedural Fairness Prevails: SCN Upload Without Notice Invalidates Order, Mandates Fresh Hearing and Reasoned Decision

May 3, 2025

Case Laws     GST     HC

HC found violation of natural justice due to improper service of show cause notice (SCN) uploaded on 'Additional Notices Tab' without Petitioner's knowledge. Following precedent in similar case, HC set aside the impugned order and remanded matter for fresh consideration. Department mandated to provide personal hearing, consider Petitioner's reply, and pass a reasoned order on merits. Petition disposed of with directions for de novo proceedings ensuring procedural fairness.

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