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GST - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

Principles of Natural justice - late filing of return - intent ...


High Court Remands Case for Reconsideration on Late Tax Return Filing and Natural Justice Principles by Appellate Authority.

October 6, 2020

Case Laws     GST     HC

Principles of Natural justice - late filing of return - intent to evade or not - it is the case of petitioner is that various aspects have not been dealt with or discussed by the Appellate Authority - The impugned Order in the instant case, which is the order passed by the Appellate Authority, seems to be more of an order passed by the Assessing Authority rather than an order passed by the Appellate Authority - Matter restored before the appellate authority - HC

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