Court Buzz, GST

Petitioner moves Madras HC as effective opportunity of personal hearing was not offered by Respondent.

Case: Urbanclap Technologies v/s State Tax Officer

Forum: Madras High Court

Facts

The Petitioner approached the Hon’ble HC after a notice in Form GST DRC -07 was issued to the Petitioner. The Petitioner stated that an effective opportunity of personal hearing was not offered to the Petitioner by the Respondent.

Key points

The Hon’ble HC noted that when it comes to the question of appreciation of rights and obligations of parties, equity and justice interfere and compel courts to afford a reasonable and effective opportunity to persons aggrieved and affected to state their objections. In light of the observations the orders passed by the Respondent were set aside. The HC intructed that a fresh notice be issued to the Petitioner to enable them to appear and make their submissions.

Key points

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