Failure to Avail Opportunity is different from Failure to Grant Opportunity of Hearing: Kerala HC Dismisses Petition against CGST Order [Read Order]
The bench viewed that the petitioner cannot agitate that he was not granted an opportunity of hearing and if the opportunity was not availed by the petitioner, it is due to its own default.
While dismissing the petition against the Central Goods and Services Tax (CGST) order, the Kerala High Court held that failure to avail an opportunity granted is different from failure to grant an opportunity for hearing. Falcon Synergy Engineering Private Limited, the petitioner, challenged the order dated 08.08.2024 issued under Section 73(9) of the Central Goods…
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