No doubt a party may choose to waive the right to be heard and ...

Case Laws Income Tax

May 13, 2021

No doubt a party may choose to waive the right to be heard and instead choose to rely only on written submissions - it is the duty of the adjudicating authorities to ensure that the waiver so made is intelligently made and with full knowledge and understanding i.e. with the foreknowledge that the right to be heard 'exists. The record is silent on this aspect. In the facts of the present case there is nothing on record to show that the right to be heard was consciously and knowingly waived. - AT

View Source

← Previous Next →

No doubt a party may choose to waive the right to be heard and ...

Case Laws Income Tax

May 13, 2021

You may also like:

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

The doctrine of abuse of rights is founded upon the notion that a party may have a valid right, including a procedural right, and yet exercise it in an abnormal,...

CIRP - right of the creditors for recovery of dues of the corporate debtors from the third parties - It is for the Resolution Professional or the successful resolution...

NCLAT proceedings - Requirements from the parties before the NCLAT to file brief written submissions and copies of the judgments - even assuming that there was no...

Validity of issuance of SCN - Demand of service tax - Post GST era - It is ordered that the petitioner Company may give their detailed written submissions/written...

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...

Interpretation of statute - word ‘or’ is used in section 75(4) of the UPGST Act, 2017 - opportunity of personal hearing was not afforded - Relying on statutory...

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...

Grant of Bail - availment/utilisation of bogus input tax credit (ITC) - It may also be noted that the present proceedings are still at a teething stage and may, if the...

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...

Benami transactions - matter was heard by one authority and the judgment was pronounced by another authority - A writ is maintainable when there is a right. In the...

Proceedings in NCLT - part physical and part virtual hearing - infringement of Fundamental Rights - if the Tribunal wants to go for physical hearing of any particular...

Customs duty concession case remanded due to violation of principles of natural justice by not providing relied upon documents. Department denied copies of investigation...

Ex-parte assessment u/s 147 - rejection of objections raised by the assessee - Right to be heard - :- The mere fact that written submissions were filed by the assessee,...

The court held that u/s 75(4) of the GST Act, an opportunity for personal hearing must be granted if requested in writing by the person liable for tax or penalty, or if...

Quick Updates: