Case Law Details
Kuehne Nagel Private Limited Vs State of Maharashtra (Bombay High Court)
GST Order Sans Personal Hearing Invalid: Bombay High Court Rules in Favor of Kuehne Nagel Private Limited
Introduction: In a recent judgment, the Bombay High Court, in the case of Kuehne Nagel Private Limited vs. State of Maharashtra, declared an ex-parte Goods and Services Tax (GST) order invalid, emphasizing the importance of providing a personal hearing before passing such orders. The court, in its decision, highlighted the breach of natural justice principles under Section 75(4) of the Central Goods and Services Tax Act, 2017 (CGST Act).
Background: Kuehne Nagel Private Limited, engaged in freight forwarding, clearance, logistics, and related services, found itself challenging an ex-parte order dated August 18, 2023, issued by respondent no.3. The order demanded a substantial amount of tax, interest, and penalty from the petitioner, following an audit initiated in January 2021 for the financial year 2017-18.
Chronology of Events:
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