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
Central Excise - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Principles of natural Justice - the order of Appellate Tribunal ...


Appellate Tribunal Order Criticized for Ignoring Appellant Submissions, Violates Natural Justice Principles, Lacks Explanation.

March 18, 2021

Case Laws     Central Excise     HC

Principles of natural Justice - the order of Appellate Tribunal passed without dealing with any of the submissions made by the appellant - It is evident that the Tribunal has merely relied on the judgment of the Hon'ble Supreme Court in the case of DOABA STEEL ROLLING MILLS and has not even assigned any reason as to how the decision applies to the fact situation of the case - Thus, it is found that the order passed by the Tribunal is cryptic and suffers from the vice of non-application of mind. - HC

View Source

 


 

You may also like:

  1. 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...

  2. HC found no violation of natural justice principles in the appellate proceedings. The authority had fully complied with Section 107(9) by granting the petitioner...

  3. Petitioner's demat accounts were attached/frozen despite ceasing to be director of company, violating natural justice principles. HC held prima facie petitioner's...

  4. Violation of principles of natural justice by not providing sufficient opportunity to the petitioner to substantiate their claim. The respondent wrongfully availed input...

  5. Petitioner challenged validity of re-assessment u/s 148A. HC quashed impugned order and notice initiating re-assessment proceedings issued by 3rd Respondent. HC held...

  6. Principles of natural justice violated due to non-service of notices. Petitioner unaware of show cause notices issued through GST portal. Impugned order passed without...

  7. SCN does not clearly reflect reasons for proposed cancellation of petitioner's GST registration, violating principles of natural justice. Show cause notice must specify...

  8. Rejection of petition challenging classification of "Autoclaved Aerated Concrete blocks" (AAC Blocks) under residuary Entry 69 of Part C instead of proposed Entry 15 of...

  9. 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...

  10. The High Court held that the show cause notice (SCN) issued for cancellation of the petitioner's Goods and Services Tax (GST) registration was vague and violated...

  11. Petitioner's registration cancelled for non-filing GST returns for six months without notice - violation of natural justice principles. HC held cancellation order passed...

  12. Violation of principles of natural justice - SCN different from impugned order - Re-classification of imported goods - The Tribunal found that the first appellate...

  13. Principles of natural justice violated - no opportunity of hearing provided, order passed without assigning reasons for cancellation of registration. Cancellation order...

  14. The department demanded Service Tax based on tally data retrieved, but failed to provide cogent reasons for doubting the authenticity of the records, violating...

  15. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal and set aside the order dated 08.11.2021 revoking the customs broker license of the...

 

Quick Updates:Latest Updates