Goods and Service TaxArticle·2 July 2025
Audi Alteram Partem-Crucified
By JustIDT
Executive Summary
There are many instances, where the Revenue Authorities, for whatever reasons, give a go by to the concept of very Principles of Natural justice. In many instances, it is also noticed that the SCN itself considers the date of hearing as just ten days away while mentioning the date of submission as the same date. It becomes quite vexating and palpitating for the company concerned and leaves the person frustrated about the very process of adjudicating and the sense of fairness that is to be accorded to it.
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Audi alteram partem
It is a maxim that emphasizes the critical necessity of providing a fair hearing before any decisio...
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