GST Adjudication Order Invalid as SCN Mentioned ‘NA’ for Personal Hearing: P&H HC

Parv Alloys & Metals Vs Union of India (Punjab and Haryana High Court) The Punjab and Haryana High Court set aside an adjudication order passed under Section 74 of the Central Goods and Services Tax Act, 2017, holding that the failure to grant a personal hearing before passing an adverse order violated Section 75(4) of the Act and the principles of natural justice. The case arose from a show cause notice dated 03.02.2023 issued for the financial year 2017-18 alleging short payment of tax and wrongful availment or utilization of input tax credit. The notice directed the petitioner to submit...