GST: Exercise of power without Opportunity of hearing to Assesse is unjustified

DPK Engineers Private Ltd. Vs. Union of India (Karnataka High Court) In this case Hon’ble High Court grants limited reprieve to the petitioner because: a) there is force in the contention of the petitioner’s counsel that the appropriation of money being a mode of recovery of dues under the Central Goods & Services Act, 2017, could not have been done sans notice to the Assessee, the contra contention of the counsel for the Revenue militating against the principles of natural justice; therefore, a unilateral decision as to appropriation ought not to have been made; b) there is also f...