GST DRC-07 Order for Excess Input Tax Credit Voided; Assessee Denied Hearing

Patanjali Ayurved Limited Vs State of Madhya Pradesh (Madhya Pradesh High Court) In a recent ruling by the Madhya Pradesh High Court, in the case of Patanjali Ayurved Limited Vs State of Madhya Pradesh, the court declared the GST DRC-07 order for excess Input Tax Credit (ITC) void due to the denial of a fair hearing to the assessee. This case highlights the importance of adhering to principles of natural justice in tax adjudication processes. Background: The petitioner, Patanjali Ayurved Limited, challenged the adjudication order in form GST DRC-07 issued by the Deputy Commissioner of State Ta...