One Day Notice for Hearing on Demand of GST and Penalty: Delhi HC directs to allow 30 days for hearing

The Delhi High Court has directed the GST department to allow a minimum of 30 days for a hearing on a demand for GST and penalty. The court's ruling came in a case where the department had issued a notice with only one day's notice for a hearing. The court observed that such a short notice is a clear violation of the principles of natural justice and does not provide an adequate opportunity for the assessee to present their case. This decision is a significant step towards ensuring a fair and transparent tax administration process.