GST Authority Pulled Up for Issuing Personal Hearing Notice Stating Assessee’s Attendance Not Required: Delhi High Court

The Delhi High Court has set aside an appellate order passed under the Central Goods and Services Tax Act after finding that the Petitioner was not given a fair and proper opportunity of personal hearing at both the original and appellate stages. The Court expressed strong displeasure over the manner in which notices were issued and hearings conducted. Background of the Case The Petition was filed by MS Jamil Trading…