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
Customs - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Validity of order if not signed by the officer who has held ...

Case Laws     Customs

July 26, 2019

Validity of order if not signed by the officer who has held personal hearing - the same Officer, who held the personal hearing ought to have passed the impugned order and therefore, the impugned order is liable to be set aside on this ground

View Source

 


 

You may also like:

  1. Petitioner challenged validity of Assessment Order under Income Tax Act on grounds of breach of principles of natural justice and denial of opportunity for personal...

  2. Violation of principles of natural justice - non-grant of opportunity of hearing - last hearing was virtual hearing granted only to main noticee with respect to only one...

  3. Waiver of pre-deposit - Application for early hearing - Can there be any ground for early hearing to be granted when the appellants/counsel for appellants, have them...

  4. Condonation of delay - Delay in filing of refilling of appeal - the delay of 707 days has occurred in refiling and not in filing of the appeals. - the High Court ought...

  5. Ex-parte order passed by CIT-A - Non speaking order - The exercise of the “right to be heard at the hearing of the appeal” by “the appellant, either in person or by an...

  6. Determination of tax - In the instant case, though show cause notice was issued on 06.01.2021, asking the petitioner herein to submit objections, in the considered...

  7. Rectification u/s 254 - violation of the provisions of section 255(3) - appeal heard by a Single Member Bench instead of Division Bench - since the income assessed in...

  8. Capital gain computation - challenge of correctness of DVO report - CIT(A) ought to have examined the report on merits - under a statutory obligation to serve notice of...

  9. 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...

  10. Maintainability of appeal - Jurisdiction of HC to entertain an appeal against the order of CESTAT - foreign-going vessel or not - No decision on the point of...

  11. 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...

  12. 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...

  13. 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...

  14. Violation of principles of natural justice - The court observed that while the show-cause notice provided details for a personal hearing, including the date, time, and...

  15. Recovery notices and bank attachment orders - No opportunity of being heard - discrepancies between the GSTR 3B return and the GSTR 2B return - The High Court observed...

 

Quick Updates:Latest Updates