Gujarat High Court
For assesseeRemanded
High Courts
Rulings of the High Court of Gujarat, newest first.
1 ruling found
Gujarat High Court
Where ITC recovery was ordered against petitioners based on allegations of non-genuine inward supplies without addressing their detailed replies and documents and without granting an opportunity for personal hearing, passing a cryptic two-line order without reasons violated natural justice requirements, rendering the order unsustainable and necessitating its quashing for decision after proper hearing. GST: Where proceedings for recovery of ITC with interest were initiated without intimating date, time or venue for personal hearing even after reminders, and a cryptic order lacking reasons was passed, failure to provide statutory personal hearing before adverse decision amounted to breach of natural justice, thus vitiating adjudication and rendering impugned order liable to be quashed