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GST - Highlights / Catch Notes

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HC allowed the petition challenging GST adjudication ...


GST Adjudication Order Overturned: Principles of Natural Justice Violated, Petitioner Granted Fair Hearing Opportunity

June 2, 2025

Case Laws     GST     HC

HC allowed the petition challenging GST adjudication proceedings, finding violation of principles of natural justice. The ex-parte order was set aside due to petitioner's inability to respond to show cause notice under bona fide circumstances. The matter was remitted back to the tax authority to provide fair opportunity of hearing, requiring reconsideration from the stage of reply submission. The court emphasized mandatory adherence to principles of natural justice in tax proceedings, rendering the original order unsustainable and directing fresh adjudication in accordance with law.

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