ITAT Sets Aside Ex-Parte Order, Directs Fresh Hearing for Trust’s 12AB Registration

The ITAT set aside an ex-parte order related to the registration of trusts under the Goods and Services Tax (GST) Act, directing a fresh hearing. The case involved a trust that had been denied registration, and the order was made without hearing the trust's side. ITAT stressed the importance of natural justice and procedural fairness, stating that an ex-parte decision without proper representation violates the principles of law. The tribunal's decision ensures that trusts are given a fair chance to present their case before registration decisions are finalized.