Delhi HC Sets Aside Order under GST for Lack of Adequate Hearing Opportunity

GAC Shipping India Private Ltd. Vs Sales Tax Officer Class II Delhi (Delhi High Court)

In a pivotal ruling, the Delhi High Court has set aside an order under the Central Goods and Services Tax Act, 2017, against GAC Shipping India Private Ltd., citing a lack of adequate hearing opportunity. The court’s decision emphasizes the importance of procedural fairness in the adjudication of tax disputes, marking a significant precedent for future cases under GST law.

The case revolved around

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