Warmmax India Vs Commissioner of the SGST and Another (Jharkhand High Court)
Case ke facts
Yahan ek GST registered company ka case tha. Department ne Section 73 ke under tax demand banaya par bina personal hearing diye order pass ho gaya.
Mudda (Issue)
Kya bina personal hearing diye Section 73 order valid hai?
Faisla (Held)
High Court ne order cancel kar diya. Bola ki bina sunwai diye order banana galat hai – ab company ko neya chance milega apni baat rakhne ka.
Practical takeaway
Jab bhi aapko Section 73 ka notice mile, hearing ka mauka zarur mangna chahiye. Personal hearing na mile to order radd ho sakta hai.
Original report: taxguru.in
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-10-25.