Chhattisgarh HC Upholds Principles of Natural Justice: Quashes GST Order

Mahindra & Mahindra Limited Vs Union of India (Chhattisgarh High Court)

The recent ruling by the Chhattisgarh High Court, Bilaspur, in the case of Mahindra & Mahindra Limited vs. Union of India sheds light on the intricacies of procedural fairness under the CGST Act. The petitioner, a motor vehicle manufacturer, challenged an adverse order under Section 73, alleging a violation of principles of natural justice.

The case stemmed from a show cause notice issued to Mahindra & Mahindra Limited under Section 73(1) of the Central Goods and Services Tax (CGST) Act, 2017

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