Judicial Intervention Halts Tax Proceeding: Violation of Natural Justice Leads to Order Reversal and Remand for Fair Hearing

HC set aside the impugned order N/N. 56/2023-Central Tax due to violation of principles of natural justice. SCN uploaded on 'Additional Notices Tab' without actual knowledge of the Petitioner, resulting in ex parte adjudication without personal hearing. Following precedent in similar case, HC remanded matter for fresh consideration, directing department to provide proper notice, conduct personal hearing, and pass reasoned order after considering Petitioner's submissions on merits. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X