HC Proposes Penalties, Disciplinary Proceedings for denying Personal Hearings in GST Cases

NS Agro And Engineering Products Vs State of U.P. and Another (Allahabad High Court) The Allahabad High Court has recently set a significant precedent in the case of NS Agro and Engineering Products Vs State of U.P. and Another, emphasizing the necessity of granting personal hearings to taxpayers during adjudication proceedings under the Central Goods and Services Tax (CGST) Act, 2017. This judgment underscores the critical importance of adhering to procedural law, particularly the principles of natural justice, in tax matters. The court’s decision to propose heavy costs and disciplinary act...