Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Violation of principles of natural justice - validity of ...


Court Finds Assessment Orders Violated Natural Justice Principles; Orders Subject to Judicial Review and Correction.

December 4, 2021

Case Laws     VAT and Sales Tax     HC

Violation of principles of natural justice - validity of assessment order - rectification of mistake - This Court feel that the orders, which are impugned herein passed by the first respondent dated 15.03.2021 as well as the notice dated 07.01.2021 advising the petitioner to file a regular appeal against the revised assessment order cannot stand in the legal scrutiny, therefore, both the orders passed by the first and second respondent are liable to be interfered with by this Court - HC

View Source

 


 

You may also like:

  1. The High Court held that the faceless assessment order was invalid as it violated the principles of natural justice and the provisions of Section 144B of the Income Tax...

  2. The HC set aside orders passed under section 73 of the Act that were merely uploaded to the GST Portal without proper service to the petitioner. The court found these ex...

  3. Assessment order u/s 147 read with Section 144B was challenged on grounds of violation of principles of natural justice as virtual hearing was not granted despite...

  4. Violation of principles of natural justice - Opportunity of personal haring not provided - discretion to grant an adjournment - The petitioner sought an extension to...

  5. The HC set aside both the assessment order and rectification order, remanding the matter to the assessing authority for fresh consideration. The Court found that the...

  6. Principles of natural justice violated due to non-service of notices. Petitioner unaware of show cause notices issued through GST portal. Impugned order passed without...

  7. HC held the assessment order under GST Act section 62 invalid due to procedural irregularities. The order creating a demand of Rs. 19,80,000 was passed without prior...

  8. Principles of natural justice - The High Court found merit in the petitioner's argument regarding the violation of procedural fairness, as the impugned order failed to...

  9. Faceless Assessment Unit passed assessment order beyond seven days from show-cause issuance, violating natural justice principles. Submit Response Button deactivation...

  10. Violation of Principles of natural justice - The High Court, upon examining the petition, found that the order-in-original passed by the Commissioner, CGST & Central...

  11. Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural...

  12. Violation of principles of natural justice by the authority in passing a non-speaking order without applying its mind to the material on record. It emphasizes that...

  13. Petitioner challenged validity of re-assessment u/s 148A. HC quashed impugned order and notice initiating re-assessment proceedings issued by 3rd Respondent. HC held...

  14. HC quashed the summary order in GST DRC-07 for procedural irregularities, specifically violation of natural justice principles. The court found the tax authority passed...

  15. Validity of assessment passed u/s 143(3) r.w.s. u/s 144B - gross violation of the principle of natural justice - whether by not issuing show cause notice while framing...

 

Quick Updates:Latest Updates