Jharkhand HC Directed Tax Authorities to Follow Due Procedure While Passing Orders; Imposed Costs for Passing Order Violating Natural Justice

The assessee or petitioner has challenged the order passed under Section 74 of the Jharkhand Goods and Services Tax Act, 2017 without granting any opportunity of personal hearing to the assessee.

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The Jharkhand High Court in the case Limra Traders v. The State of Jharkhand observed and has directed the state tax authorities to follow due procedure while passing adjudication orders.

The Division bench comprising of Chief Justice Ramachandra Rao and Justice Deepak Roshan was hearing the present matter.

The bench in the case stated that, 'Despite the said directions issued by the Court, it appears that the State Tax authorities are continuing for conducting an adjudication proceedings initiated in utter disregard to the mandatory provisions of the Act and in violation of the principles of natural justice.'