Refund Appropriation Against CGST Arrears Without Hearing Violates Natural Justice: CESTAT Directs Fresh Adjudication [Read Order]
The tribunal found that the order for appropriation appeared pre-planned and was passed without following the mandatory procedure, resulting in a serious breach of natural justice.
The Chandigarh Bench of Customs,Excise and Service Tax Appellate Tribunal ( CESTAT ) held that refund appropriation against Central Goods and Services Tax ( CGST) arrears without providing a hearing violates the principles of natural justice and directed fresh adjudication. Degraphics Advertising And Marketing,appellant-assessee,provided advertising agency services. The authorities found that the assessee earned commission…
Your free access to Taxscan has Expired
To read the article, get a premium account.
Taxscan Premium
Why should you subscribe?
Enjoy our website without interruptions from advertisements
Receive Daily newsletters
Receive realtime Telegram/Whatsapp news updates
Download original Judgements / Order / Notifications / Circulars, etc
