Goods and Service TaxArticle·2 November 2025
Procedural fairness reaffirmed
By J the App
Executive Summary
J the App by JustIDT's snapshot on "When Procedure Defines Justice".
The Uttarakhand High Court in Monolith Resorts (2025) held that a hearing before a reply violates natural justice — reaffirming that under GST, adjournment must precede hearing.
A clear reminder that in tax adjudication, procedure isn’t formality, it’s fairness.
Adjournment Must Precede Hearing — Uttarakhand High Court Affirms Natural Justice Under Sections 73–75 of the CGST Act in M/s Monolith Resorts...
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