2026-VIL-983-CAL
  1. Home
  2. 2026-VIL-983-CAL

SGST High Court Cases

GST - Violation of principles of natural justice - Denial of opportunity to submit supporting documents before passing adverse order - Authority held that appellant could not submit purchase and sales ledger, purchase and sales register and taxable and exempted sales bills and invoices till date and that submitted documents were not sufficient to refute allegations levelled in SCN. Accordingly, appeal was decided against petitioner without allowing submission of all documents - Whether denial of opportunity to produce documents in support of claim before passing adverse order amounts to violation of natural justice - HELD - Not allowing petitioner to produce documents in support of its claim amounts to violation of principle of natural justice more so when authorities are deciding matter which is against petitioner and to its detriment. Petitioner who is being penalized ought to be given every chance to defend himself before authorities concerned who have decided to impose penal order on petitioner. The right to defend one's case before a decision is made against one is a fundamental principle of natural justice and cannot be denied merely because adjournment was sought to gather documents - The fact that documents were sought to be submitted during proceedings itself demonstrates petitioner's bonafides and intention to support its case with evidence. Writ petition is disposed of by directing petitioner to submit all documents relating to proceeding within period of two weeks. Respondents directed to pass fresh order upon consideration of documents so submitted by petitioner and to pass reasoned order – The petition is disposed of
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GST Critical issues: ITC on...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?