GST -Telephone & E-mails cannot substitute personal hearing: HC

BA Continuum India Pvt. Ltd. Vs Union of India and others (Bombay High Court)

The expression ‘opportunity of being heard’ is not an expression of empty formality. It is a part of the well-recognized principle of audi alteram partem which forms the fulcrum of natural justice and is central to fair procedure. The principle is that no one should be condemned unheard. It is not necessary to delve deep into the expression save and except to say that by way of judicial pronouncements the said expression has be

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