Home Highlights June 2014 Year 2014 This

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1. Opportunity of personal hearing is mandatory u/s 75(4) of the CGST/UPGST Act 2017 or not - where an adverse decision is contemplated against the person, such a person...

2. Validity of reassessment proceedings - non-affording the petitioner an opportunity of being heard as mandated u/s 148A(b) - The court dismissed the Revenue's appeal,...

3. Rejection of refund claim - opportunity of hearing not provided - As per Rule 92 (3) of CGST Rules, 2017, the provision is very clear that any application for refund...

4. Revision u/s 263 - Opportunity of being heard is little more than serving a notice on assessee. It is not an empty formality. - Since the mandatory requirement of...

5. Interpretation of statute - word ‘or’ is used in section 75(4) of the UPGST Act, 2017 - opportunity of personal hearing was not afforded - Relying on statutory...

6. Recovery notices and bank attachment orders - No opportunity of being heard - discrepancies between the GSTR 3B return and the GSTR 2B return - The High Court observed...

7. Opportunity to be heard to ICA Lenders not provided - ‘person concerned’ - the NCLT has denied an opportunity to be heard to ICA Lenders on the ground that insofar as...

8. Faceless Assessment - Non affording a reasonable opportunity to be heard through video conferencing - The court referred to Section 144B(6)(vii) and (viii) of the Income...

9. Validity of order for levy of penalty - Principles of natural justice - The provision, that is, Section 75(4) of the Act, has mandated that, only an opportunity of...

10. Effective opportunity - Courts have consistently interpreted the phrase 'effective opportunity' to mean and include an opportunity of personal hearing as well. In this...

11. Reopening of assessment u/s 147 - denial of natural justice - order passed under Section 148A(d) - The legal principle that can be culled out from the aforementioned...

12. Revision u/s 263 - requirement to issue show cause notice u/s 263 - denial of natural justice - We do not agree with the contention of the ld Counsel to the effect that...

13. Service of Demand Notice - Detention/Confiscation of goods - opportunity of being heard is to be given to both the owner of the goods as also the owner of the conveyance....

14. Compulsory audit u/s 142(2A) - Though the impugned action is questioned on the ground that effective opportunity of hearing was not given. However, the record reveals...

15. It cannot be said that by giving opportunity of being heard for hearing immediately one day assessing officer has discharged his obligation of giving opportunity of...