The Hon’ble Allahabad High Court in Bansal Tubewells v. Assistant Commissioner of State Tax [Writ Tax No.980 of 2024 decided on 01.07.2024] held that failure to provide opportunity of hearing is violative of principles of natural justice and invalid in law.
It was held that passing of such order under Section 74 of the CGST Act, 2017, was not only violative of principles of natural justice, but also, violative of Section 75(4) of the CGST Act, 2017. The order was quashed and set aside and was remanded back for fresh consideration after according an opportunity of personal hearing.
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