Opportunity of hearing to be provided before passing of any order by the GST Authority
Last updated: 19 January 2023
Court :
Gujarat High Court
Brief :
The Hon'ble Gujarat High Court in the matter of M/s. Eagle Fibres Limited v. State of Gujarat [R/Special Civil Application No. 17506 of 2022 dated January 12, 2023] quashed and set aside the Goods and Service Tax ("GST") demand order and all consequential proceedings, on the grounds that no opportunity of personal hearing has been provided to the assessee. Directed the Revenue Department to issue a physical notice to the assessee apart from uploading it on the GST Portal and provide reasonable opportunity to the assesseeto defend the case.
Citation :
R/Special Civil Application No. 17506 of 2022 dated January 12, 2023
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Bimal Jain
Published in GST
Views : 695
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