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CGST section 129 proceedings initiated without providing a hearing opportunity are invalid
Case Law Details
- Case Name
- A Z Enterprises Vs Deputy Assistant Commissioner-DAC (ST) (Andhra Pradesh)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Andhra Pradesh HC
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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...
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