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
VAT - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Validity of assessment order - The 1st respondent, being a ...

Case Laws     VAT and Sales Tax

November 20, 2020

Validity of assessment order - The 1st respondent, being a quasi-judicial authority, is bound to assign reasons in support of its decision, and cannot simply reject the objections of petitioner to the levy proposed by him on these two items by merely saying that the explanation of petitioner is not ‘satisfactory’ - The 1st respondent is obligated to supply reasons for his conclusion and failure to do so amounts to violation of principles of natural justice. - HC

View Source

 


 

You may also like:

  1. Disciplinary proceedings against formerly Appellate Deputy Commissioner - If the order passed by the quasi judicial authority is taken as a foundation for bringing the...

  2. The court quashed the impugned orders rejecting the appeal as the appellate authority failed to assign any reasons, violating principles of natural justice. It is...

  3. The High Court held that the impugned Press Release by the Ministry of Finance, purporting to direct judicial and quasi-judicial authorities to classify all...

  4. Disallowance of Employee Stock Option Plan (ESOP) cost claimed as expenditure - No reasons are forthcoming for invoking the provisions under section 17(2)(vi)(c) of the...

  5. Stay of demand - 1st respondent as the appellate authority exercises quasi-judicial powers. Power to consider prayer for stay is incidental and ancillary to the power to...

  6. Principles of Natural Justice - the assessing officer is a quasi-judicial authority and in exercising his quasi-judicial function of completing the assessment, he is not...

  7. Validity of demand / show cause notice - Merely because an audit party had raised an objection, ipso facto, that cannot be the sole reason for issuing the show cause...

  8. The main order rejecting condonation of delay lacks reasons, violating principles of natural justice. It is a well-settled legal position that an affidavit-in-reply...

  9. Audit Objections – relevance in making re-assessments - The function of the audit is essentially executive in nature, while the function of the assessing officer and his...

  10. Composition of Adjudicating Authority under PMLA and its Jurisdiction - Whether the quasi judicial bodies should consist of members having requisite qualification in the...

  11. Misue of high positions of “Commissioner” - Provisional release of seized goods - It seems that the Additional Commissioner, while passing this order has not acted as...

  12. The decisions of the Hon’ble non-jurisdictional High Court have no relevance in the present context. It is also elementary in law that the mere pendency of the appeal,...

  13. Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

  14. Cancellation of registration by adjudicating authority without assigning reasons and without application of mind violates principles of natural justice and Article 14 of...

  15. Claim of damage for loss of job and mental disturbance due to Customs Investigation Proceedings - Company secretary being CFO - Validity of statement made in...

 

Quick Updates:Latest Updates