Additional Director General Directorate General Of GST Intelligence vs. Mr Pradeep Kumar Sekar

Held

The High Court, relying on its previous judgment that a common show cause notice is maintainable, found that the appellate authority had failed to provide the assessee an opportunity of hearing on the merits, violating principles of natural justice. Consequently, the High Court set aside both the Single Judge's order and the original appellate order, remitting the matter back to the appellate authority for fresh consideration on merits.

Facts

Assessees challenged a common show cause notice, Order-in-Original, and Order-in-Appeal before a Single Judge. The Single Judge set aside these orders, holding that a common show cause notice was impermissible. The GST authorities appealed the Single Judge's decision.

Key Issues

Whether a common show cause notice is permissible under GST law, and whether the appellate authority violated principles of natural justice by not affording an opportunity of hearing on the merits of the appeal.