Omission of Personal Hearing date in the SCN violates the Principle of Natural Justice
Last updated: 05 October 2024
Court :
Orissa High Court
Brief :
The Hon'ble Orissa High Court in the case of Alfa Cityinfra (P.) Ltd. v. Chief Commissioner of CT and GST, Odisha [Writ Petition (Civil) No. 16864 of 2024 dated July 23, 2024], held that any defect in the Show Cause Notice ("SCN") would cause violation of principles of natural justice. Hence, the demand was to be set aside and time was to be extended for Assessee to file reply and thereafter in event personal hearing was sought, it would be given.
Citation :
Writ Petition (Civil) No. 16864 of 2024 dated July 23, 2024
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Bimal Jain
Published in GST
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