HC set aside the Appellate Order due to procedural ...

High Court Quashes Appellate Order for Procedural Flaws, Mandates Fresh Hearing with Proper Reasoning and Notice

May 23, 2025

Case Laws Service Tax HC

HC set aside the Appellate Order due to procedural irregularities in the appeal process. The Appellate Authority failed to provide a reasoned order, violating principles of natural justice and the right to a fair hearing. The court found the order lacking substantive reasoning, with insufficient notice for hearing and no proper consideration of appeal grounds. The matter was remitted to the Appellate Authority for fresh consideration, directing the petitioner to appear by 16.05.2025. The court explicitly noted no opinion was expressed on the substantive merits of the original appeal, focusing solely on procedural fairness and adherence to principles of natural justice.

View Source

← Previous Next →

HC set aside the Appellate Order due to procedural ...

High Court Quashes Appellate Order for Procedural Flaws, Mandates Fresh Hearing with Proper Reasoning and Notice

May 23, 2025

Case Laws Service Tax HC

You may also like:

HC invalidated the impugned SCN and demand notice under N/N. 9/2023-Central Tax, finding a violation of natural justice principles. The court set aside the order due to...

The High Court examined whether proper show cause notices were issued before passing impugned orders u/s 73(9) of the State GST Act. It held that the summary of show...

Principles of natural justice violated as petitioner denied opportunity of hearing before passing adverse order. Coordinate bench ruling in BHARAT MINT case affirmed -...

Validity of reopening of assessment - Re-opening notice u/s 148A(d) - personal hearing refused - the High court concluded that Section 148A(b) does not mandate a...

The High Court quashed refund rejection orders for lack of opportunity for personal hearing as mandated by Rule 92(3) of CGST Rules, 2017, violating principles of...

Order set aside for violation of principles of natural justice by denying petitioner opportunity of oral hearing before passing adverse assessment order raising excess...

Validity of demand - order has been passed without proper notice to petitioner - Before passing any order, a personal hearing shall be given to petitioner with atleast...

The High Court held that the Summary of Show Cause Notice along with the attachment containing tax determination cannot substitute a proper Show Cause Notice as mandated...

The HC quashed the impugned order for violating principles of natural justice by not providing proper show cause notice and opportunity of hearing u/ss 73 and 75(4) of...

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...

Cryptic show-cause notice and suspension of registration without assigning adequate reasons violates principles of natural justice. Authorities should not pass orders...

HC quashed the assessment order where the case was transferred from NFAC to ACIT Cent-1, Rajkot without proper notice under s.127. The petitioner was not informed about...

The HC dismissed an application seeking to quash a show-cause notice and adjudication order. The Court found that despite multiple hearing notices sent both by post and...

Non serving of notices of hearing to assessee - appeals of the Revenue could not be heard on merit in absence of proper service of notice upon assessee - AT

Ex post facto approval granted to a respondent for foreign investment violated principles of natural justice. A committee was constituted to examine rival contentions,...

Quick Updates: