GROUNDS OF WRIT-The Petitioner, aggrieved by the dismissal of the writ petition by the Single Bench, has chosen to appeal before a larger bench. The grievance arises from the impugned order issued by the First Respondent. which determined tax liability along with interest and penalty. The Petitioner contends that the order was passed ex parte, without being given a fair opportunity to be heard, thereby violating the principles of natural justice.
ORDER-The Court dismissed the Writ Petition, stating that the Petitioner failed to attend the Persona Hearing on the scheduled date. Since the Petitioner's absence was due to his own lapse, it does not constitute a violation of the principles of natural justice.
GST Case Law K.A.V. Shaik Rowther Versus Assistant Commissioner Central Tax and Central Excise
Citation-2025 TAXONATION 210 (KERALA)
Authors for the blog-Bhogavalli Mallikarjuna Gupta & Siddharth Surana
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