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 set aside ex-parte order against petitioner due to violation ...


Ex-parte Order Quashed: Natural Justice Principles Upheld, Petitioner Granted Fair Hearing and Right to Respond

May 3, 2025

Case Laws     GST     HC

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 before issuing demand with interest and penalty. The impugned order was quashed, directing the adjudicating authority to consider petitioner's reply to show cause notice and submissions during personal hearing, and pass a fresh order. The challenge to underlying notifications was also held subject to ongoing Supreme Court proceedings in a related matter, ensuring procedural fairness and preserving petitioner's right to be heard.

View Source

 


 

You may also like:

  1. 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...

  2. Validity of orders that were ex parte in nature - The order are ex facie, bad in law, because (a) violation of principles of natural justice, i.e. Fair opportunity of...

  3. Validity of summary order passed u/s 140 and 43(9) - Matching of credit - Violation of principles of natural justice - order passed ex-parte in nature - Violation of...

  4. 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...

  5. HC remanded proceedings back to ITAT for de novo hearing due to violation of natural justice principles. The original assessment order by NFAC was passed ex-parte...

  6. HC invalidated final assessment order due to violation of natural justice principles under s.144B of IT Act. Assessee's one-day delay in responding to draft assessment...

  7. 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...

  8. 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...

  9. Customs duty concession case remanded due to violation of principles of natural justice by not providing relied upon documents. Department denied copies of investigation...

  10. Violation of principles of natural justice - ex-parte order - failure to appeal on the first date - The learned Tribunal was clearly unjustified in deciding the second...

  11. The High Court found a violation of the principles of natural justice due to the Assessing Authority's denial of an oral hearing opportunity. The court held that even if...

  12. Principles of natural justice - legality and validity of ex-parte order - There is nothing to indicate as to how this affixing at company premise should be construed as...

  13. Petition maintainable - violation of Section 75(4) of UPGST Act - denial of opportunity of personal hearing - violation of principles of natural justice. Opportunity of...

  14. The Allahabad High Court addressed the denial of a personal hearing in a tax assessment case, emphasizing the mandatory nature of such hearings u/s 75(4) of the U.P. GST...

  15. Violation of principles of natural justice - ex-parte order - No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in...

 

Quick Updates:Latest Updates