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 a show cause notice issued to GAC Shipping India, proposing a demand of Rs. 29,44,686/-. The petitioner ch...