HC beautifully explains concept of Natural justice in GST Case

M/S Swastik Traders Thru Vs State of U.P (Allahabad High Court)

Facts in brief of the present case are that the petitioner is a registered dealer having GSTIN No.09ABYFS0479C1ZN under the relevant provisions of Goods and Services Tax Act, 2017 and deals in purchase and sale of Aluminium Section, Aluminium Sheets and their related hardware goods.

During the year 2017-18, one of the consignment of the sale made by the petitioner vide Tax Invoice No.GR-17-18/224 dated 16.12.2017 disclosing sale of Alumin

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