CGST section 129 proceedings initiated without providing a hearing opportunity are invalid

A Z Enterprises Vs Deputy Assistant Commissioner-DAC (ST) (Andhra Pradesh) In a significant ruling, the Andhra Pradesh High Court declared that proceedings initiated under Section 129 of the Central Goods and Services Tax (CGST) Act, 2017, without providing an opportunity for a hearing, are invalid. This decision came in the case of A Z Enterprises vs. Deputy Assistant Commissioner-DAC (ST), highlighting the critical importance of due process and the principles of natural justice in tax-related matters. The case began when A Z Enterprises filed a writ petition under Article 226 of the Constitu...