Right to Hearing Mandatory for Adverse Orders: Section 75(4) of CGST Act 2017

Kec International Limited Vs Union of India And 3 Others (Allahabad High Court)

Introduction: In a recent judgment that underscores the importance of procedural fairness in tax administration, the Allahabad High Court in “Kec International Limited Vs Union of India And 3 Others” has set a significant precedent regarding the handling of GST refund recoveries. This case highlights the critical interplay between statutory provisions and the principles of natural justice within the framework of India

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