Ishwar Singh Principles of Natural Justice

The Himachal Pradesh High Court in M/s Ishwar Singh Rathore v. State of Himachal Pradesh & Ors. set aside an Order-in-Original passed under Section 73 of the CGST Act on the ground that the adjudicating authority failed to consider the taxpayer’s detailed reply and supporting documents before confirming the demand. 

The Court directed fresh adjudication after granting the assessee an opportunity to substantiate the genuineness of the transactions and entitlement to Input Tax Credit.