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 May 2025 Year 2025 This

HC found violation of natural justice principles due to improper ...


Procedural Defect Nullifies Order: Natural Justice Violated by Improper Notice Service, Hearing Rights Upheld

May 3, 2025

Case Laws     GST     HC

HC found violation of natural justice principles due to improper service of Show Cause Notice (SCN) uploaded on 'Additional Notices Tab' without Petitioner's knowledge. Following precedent in similar case, Court set aside the impugned order and remanded matter for fresh adjudication. Department directed to provide personal hearing, consider Petitioner's submissions and reply, and pass a reasoned order on merits after ensuring proper procedural compliance.

View Source

 


 

You may also like:

  1. HC held that uploading GST show cause notices solely in the 'Additional Notices and Orders' portal tab without clear navigation instructions constituted improper service....

  2. 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...

  3. 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...

  4. HC set aside the impugned assessment order due to improper service of show cause notices through GST portal instead of tender or RPAD, violating natural justice...

  5. HC set aside ex parte assessment order due to violation of natural justice principles. The order was passed without proper service of show cause notice, as notices were...

  6. HC ruled in favor of petitioner seeking release of detained wristwatch, holding that failure to issue show cause notice violated principles of natural justice. While...

  7. Rejection of petition challenging classification of "Autoclaved Aerated Concrete blocks" (AAC Blocks) under residuary Entry 69 of Part C instead of proposed Entry 15 of...

  8. The HC modified the GST registration cancellation order, ruling that it would take effect from the date of the Show Cause Notice (12 February 2024) rather than...

  9. 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...

  10. 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...

  11. Validity of provisional attachment order challenged - petitioner lawful owner of property - no notice issued violating natural justice principles - duty on Adjudicating...

  12. ITAT determined CPC's unilateral reduction of TDS credit was improper after previously granting full credit in three separate rectification orders. The subsequent...

  13. Validity of assessment - Non service of notice u/s 143(2) - unless there is service of notice in accordance with provision under Section 282 of the Act separately...

  14. HC quashed GST registration cancellation order due to procedural irregularities. The court found that no proper notice was served to the petitioner and the verification...

  15. HC allowed the Petitioner's appeal, setting aside the Impugned Order-in-Appeal and Rectification Order. The court found that Respondent No. 2 violated principles of...

 

Quick Updates:Latest Updates