GST Order Set Aside as Petitioner Was Denied Hearing; Case Remanded for Fresh Adjudication

JM Traders Vs Union of India (Delhi High Court) Delhi High Court has set aside a demand order issued against JM Traders, emphasizing the fundamental principles of natural justice, specifically the right to a personal hearing and the requirement for a speaking order. The court found that the adjudication process was “mechanical” and that the petitioner was denied an opportunity to be heard before the impugned order was passed. JM Traders had approached the High Court under Articles 226 and 227 of the Constitution of India, challenging a show cause notice (SCN) dated May 28, 2024, is...