Right to Hearing Mandatory for Adverse Orders: Section 75(4) of CGST Act 2017

Kec International Limited Vs Union of India And 3 Others (Allahabad High Court) Introduction: In a recent judgment that underscores the importance of procedural fairness in tax administration, the Allahabad High Court in “Kec International Limited Vs Union of India And 3 Others” has set a significant precedent regarding the handling of GST refund recoveries. This case highlights the critical interplay between statutory provisions and the principles of natural justice within the framework of Indian tax law. Detailed Analysis The petitioner, KEC International Limited, a works contrac...