One-Day Notice for Personal Hearing Against GST Demand Amounts to Infraction of Natural Justice: Delhi High Court
The Delhi High Court has set aside the dismissal of an appeal filed by M/s Arjun Engineering Co. after finding that the taxpayer was denied adequate notice for a personal hearing. The Court held that although the Appellate Authority under the CGST Act has no power to condone delay beyond the statutory limit, the High Court can intervene when there is a clear violation of principles of natural justice. Background…
