Opportunity of being heard shall be given before passing of any order by the GST Authority

Last updated: 05 March 2021

Court :
Gujarat High Court

Brief :
The Hon’ble High Court of Gujarat in Alkem Laboratories Ltd. v. Union of India [R/Special Civil Application No. 994 of 2021, decided on February 4, 2021] quashed and set aside the order imposing liability of Service tax along with interest & penalty and order in Form GST DRC-16 by the Assistant Commissioner for attachment of factory premises on the ground that no opportunity of personal hearing was given and held that one opportunity shall be given to appear and to defend the case.

Citation :
R/Special Civil Application No. 994 of 2021, decided on February 4, 2021]

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Opportunity of being heard shall be given before passing of any order by the GST Authority

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