In a significant legal development, the High Court of Judicature at Allahabad has quashed an order imposing tax and penalty on M/S K.J. Enterprises, citing a violation of procedural fairness and natural justice. The court’s decision, delivered by Justice Shekhar B. Saraf, highlights the importance of affording individuals a personal hearing before making adverse decisions
Before Taking Any Adverse Decision Under the GST Act an Opportunity for a Hearing Must be Provided to the Assessee Even if There is No Request on His Part: Allahabad HC
