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Informative

Order passed in Violation of Principles of Natural Justice u/s 75(4) of GST Act: Kerala HC demands Fresh Order

Update / Judgement Date

15 Jun 2024

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GST

The Kerala High Court set aside an order under Section 73 of the GST Act, directing a fresh hearing for M/s KPB Chits Limited. The petitioner, represented by Hrithwik D. Namboothiri, argued that the order violated natural justice as it was issued by an officer who did not hear the case. \r


The court noted the violation of the principle "he who decides must hear" and Section 75(4) of the KGST/CGST Act, which mandates a personal hearing when an adverse decision is contemplated. The court instructed the Assistant State Tax Officer to issue new orders after providing a fair hearing. The petitioner is to appear on 18.06.2024, with a month allowed for the issuance of new orders.