Lakshmi Sowjanya Enterprises v. ACIT( 2022) (64) G.S.T.L. 158( AP)(HC)

Central Goods and Service Tax Act, 2017

S.79:Recovery of tax – Order passed relying on material which was supplied to violates principle of natural justice – Matter remanded back for fresh adjudication after furnishing material relied upon and after giving an opportunity of personal hearing to the petitioner .[ Art, 226 ]

Allowing the petition the Court held that order passed relying on material which was supplied to violates principle of natural justice .  Matter remanded back for fresh adjudication after furnishing material relied upon and after giving an opportunity of personal hearing to the petitioner .  (WP No. 5999 of 2021 dt 20 -4 -2022 )