Whether demand Order can be issued without granting an opportunity of being heard ?
Relevant GST lawTRT-2025-139
M/S MBR FLEXIBLES LTD. Vs DEPUTY COMMISSIONER OF STATE TAX (ENFORCEMENT) DIVISION 1
Gujarat High Court
Date:-08-06-22
In:-GST
Issue Favourable to Tax Payer ?:- yes
Held - It is clear from the record that Notice as well as order impugned was passed on the same date i.e. 06/01/2022. An opportunity of hearing has not been afforded to the petitioners and therefore, it is in breach of principles of natural justice.
Considering the facts and circumstances of the case, we are of the opinion that the petition requires consideration and hence, the same is allowed. The impugned order dated 06/01/2022 passed by respondent No.2 is hereby quashed and set aside.
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