Order passed without issuance of notice is bad-in-law as contrary to principle of natural justice

Laxmi Barter Private Limited Vs Union of India (Patna High Court)

Facts- The petitioner has challenged the summary of an order issued in Form GST DRC-07 by the Assistant Commissioner, State-Tax, Patna u/s 75 of the GST Act whereby the interest has been imposed on gross amount without deducting the Input Tax Credit which is already paid by the petitioner and in utter violation of the principle of natural justice as the same was passed without the issuance of show cause notice in Form GST DRC-

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