GST Knowledge Hub

In all rectification proceedings where the outcome may adversely affect the applicant, a personal hearing is mandatory before passing an order..

Tax authorities are prohibited from continuing the block on ITC beyond this period, and any such action would be without legal sanction..

This decision underscores the necessity of procedural fairness and due process, even in cases where the taxpayer is in clear default..

The Court’s directive is actionable: the petitioner must be informed of all outstanding dues and given the opportunity to clear them, after which the department must restore the GST registration..

The decision underscores the importance of adherence to the principles of natural justice, particularly the right to be heard before the imposition of adverse consequences..