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
GST - Highlights / Catch Notes

Home Highlights October 2023 Year 2023 This

Principles of natural justice - only notice in the proceedings ...


High Court Orders Deputy Commissioner to Reissue Notice Ensuring Oral Hearing for Procedural Fairness in Tax Case.

October 10, 2023

Case Laws     GST     HC

Principles of natural justice - only notice in the proceedings was issued to the petitioner seeking his reply within 30 days - denial of opportunity of oral hearing - The matter is remitted to the respondent no.2/Deputy Commissioner, State Tax, Sector-1, Raebareli to issue a fresh notice to the petitioner within a period of two weeks from today - HC

View Source

 


 

You may also like:

  1. Validity Of Show cause notice - The case pertains to a dealer of woven fabrics and readymade garments challenging a tax demand order due to allegedly insufficient...

  2. ITAT determined that Section 249(4)(b) was inapplicable due to specific procedural circumstances. The tribunal found the statutory requirements for advance tax payment...

  3. HC found a violation of Section 75(7) where the demand amount (Rs. 59,27,500/-) exceeded the show-cause notice amount (Rs. 28,15,200/-). Despite procedural...

  4. HC invalidated ex parte orders issued by tax authorities due to violation of natural justice principles. The respondent-Department failed to properly serve notices...

  5. HC set aside ex-parte order against petitioner due to violation of natural justice principles. The court found that no opportunity for personal hearing was provided...

  6. HC found a violation of natural justice principles as the petitioner was not afforded an opportunity to respond to the Show Cause Notice (SCN). The court remanded the...

  7. HC allowed the writ petition, setting aside the impugned GST tax liability order against the legal heir. The court emphasized principles of natural justice, requiring...

  8. HC addressed procedural challenge regarding SCN issuance under Section 28 of Customs Act, 1962. While examining propriety of officer authority and adherence to natural...

  9. HC quashed tax demand order under GST Act due to procedural irregularities in notice service. Petitioner claimed no awareness of notices or orders, preventing timely...

  10. HC found violation of natural justice due to improper service of show cause notice (SCN) uploaded on 'Additional Notices Tab' without Petitioner's knowledge. Following...

  11. HC held that the challenge to Notifications No. 9/2023-Central Tax and No. 56/2023-Central Tax shall be subject to the Supreme Court's pending decision in M/s...

  12. 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...

  13. HC set aside assessment orders due to procedural deficiencies in tax evaluation. Authority failed to consider complete financial details, particularly regarding tax...

  14. HC held that systematic failure to provide personal hearing violates principles of natural justice under Section 75(4) of GST Act, 2017. The ex-parte assessment and...

  15. HC found a violation of natural justice where respondent issued a personal hearing notice before reply deadline and subsequently passed an order without considering...

 

Quick Updates:Latest Updates