GST: Non-Consideration of Reply Violates Natural Justice; HC Grants Opportunity of Hearing

Daksh Enterprise Vs Commissioner Of State Tax (Gujarat High Court) Introduction: In a recent judgment, the Gujarat High Court addressed a critical issue involving natural justice principles in the context of a Goods and Services Tax (GST) matter. The case, Daksh Enterprise vs. Commissioner of State Tax, highlights the importance of granting an opportunity of hearing before passing an order in Form GST DRC-7. Background: The petitioner in this case is Daksh Enterprise, a partnership firm with its registered office and principal place of business in Gir Somnath, Gujarat. The case revolves around...