GST order passed without opportunity of personal hearing: HC directs fresh order

Daman Textiles Vs. Union of India (Punjab and Haryana High Court) In the present case, contended that: (i) the impugned actions are contrary to section 6A of the CGST Act, 2017; (ii) there is clear duplication of demand; (iii) show cause notice was not served and personal hearing was not granted before passing the impugned order. The Hon’ble High Court of Punjab and Haryana, set aside the impugned order and allowed the petition. Here is a summary of the case: Facts of the Case: Daman Textiles, the petitioner, is a dealer in textiles registered with the State Authorities and availed input ta...