Case Law Details
Case Name : Ambiience Metcorp Private Limited Vs Central Board of Indirect Taxes And Customs Through Its Chairman & Anr. (Delhi High Court)
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All High Courts Delhi High Court
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Ambiience Metcorp Private Limited Vs Central Board Of Indirect Taxes And Customs Through Its Chairman & Anr. (Delhi High Court)
Delhi High Court, in the case of Ambiience Metcorp Private Limited vs. Central Board of Indirect Taxes and Customs, has reiterated the necessity of reasoned orders and the adherence to natural justice principles, particularly the right to a hearing, when passing rectification orders under the Goods and Services Tax (GST) Act that adversely affect a party. The court set aside a cryptic rectification order and remanded the matter for a fresh hearing.
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