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The principles of natural justice, also known as procedural fairness, are fundamental in any legal or quasi-legal process, including adjudication processes in taxation like GST (Goods and Services Tax). Section 75 of the Central Goods and Services Tax (CGST) Act, 2017 in India outlines certain provisions regarding the adjudication process, and these provisions are expected to adhere to the principles of natural justice. Let’s see the Principle of Natural Justice w.r.t Adjudication Process in GST outlined in Sections 75(4), 75(5), 75(6), and 75(7) of the CGST Act:
| S.No | Provision | Particulars | Provision Extract |
|---|---|---|---|
| 1 | Sec 75(4) | Opportunity of being heard | An opportunity of hearing shall be granted where a request is received in writing from the person chargeable with tax or penalty, or where any adverse decision is contemplated against such person. |
| 2 | Sec 75(5) | Adjournments | The proper officer shall, if sufficient cause is shown by the person chargeable with tax, grant time to the said person and adjourn the hearing for reasons to be recorded in writing: Provided that no such adjournment shall be granted for more than three times to a person during the proceedings. |
| 3 | Sec 75(7) | Notice & Order on same lines (Amount & grounds both) | The amount of tax, interest and penalty demanded in the order shall not be in excess of the amount specified in the notice and no demand shall be confirmed on the grounds other than the grounds specified in the notice. |
| 4 | Sec 75(6) | Speaking Order | The proper officer, in his order, shall set out the relevant facts and the basis of his decision. |
In summary, the principles of natural justice require fairness, transparency, and impartiality throughout the adjudication process outlined in Sections 75(4), 75(5), 75(6), and 75(7) of the CGST Act. These principles ensure that all parties involved are treated fairly and have the opportunity to present their case and respond to allegations before a decision is made.
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Source Info: https://gst.gov.in/
