In the event of non-filing of an appeal, the litigants are not ...

Case Laws Customs

June 14, 2021

In the event of non-filing of an appeal, the litigants are not only deprived of an opportunity, but the High Court cannot appreciate those facts culled out with reference to the documents and evidences. The appellate authority in the event of passing an order, with reference to the facts and the grounds raised, it would be convenient for the High Court to consider the further proceedings, if any in the light of the findings by the original authority as well as by the appellate authority. These aspects are vital in order to form a clear opinion, which would be of paramount importance to render justice - Thus, the importance of an appeal under a statute cannot be undermined by the High Court by dispensing with the appellate remedy. - HC

View Source

← Previous Next →

In the event of non-filing of an appeal, the litigants are not ...

Case Laws Customs

June 14, 2021

You may also like:

Reopening of assessment u/s 147 - notice issued u/s 148A(b) - non availing the opportunity to defend its case to the petitioner - As some technical snag on the portal,...

Reopening of assessment u/s 147 - denial of natural justice - order passed under Section 148A(d) - The legal principle that can be culled out from the aforementioned...

Mere non-payment of duties is not collusion or willful misstatement or suppression of facts - Article

The case pertains to a violation of the principles of natural justice, wherein the petitioner's right to an opportunity for personal hearing, as provided under the law,...

Short payment of service tax - Event Management Service - The charges collected in the nature of rent from the customer can only be considered as expenses for providing...

Validity of SCN - In the present case, the petitioner has not been deprived from availing the input tax credit as of now, but the show cause notice has been issued...

Condonation of delay in filing an appeal before Commissioner (appeals) - there is no reason why the petitioner should be deprived of an opportunity to file an appeal- HC

Question of law or facts - on the facts and circumstances of the instant case, as the plea of limitation turns on facts and as it is clearly not a pristine question of...

Compulsory audit u/s 142(2A) - Though the impugned action is questioned on the ground that effective opportunity of hearing was not given. However, the record reveals...

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...

Validity of order for levy of penalty - Principles of natural justice - The provision, that is, Section 75(4) of the Act, has mandated that, only an opportunity of...

Effective opportunity - Courts have consistently interpreted the phrase 'effective opportunity' to mean and include an opportunity of personal hearing as well. In this...

Validity of order passed u/s 142(2A) for special audit - Though proviso is silent about reasonable opportunity, it refers opportunity to both the petitioner as well as...

The petitioner is deprived of the statutory remedy of appeal against the impugned order due to the non-constitution of the Tribunal u/s 112(8) and (9) of the B.G.S.T....

Reopening of assessment u/s 147 - since the proposed re-opening has been issued after expiry of four years of the end of the relevant assessment year, proviso to Section...

Quick Updates: