Determination of Tax - Prescribed procedure u/s 75 of CGST Act - ...

High Court Stresses Right to Personal Hearing in Tax Disputes under CGST Act Section 75 for Fair Procedure.

June 22, 2023

Case Laws GST HC

Determination of Tax - Prescribed procedure u/s 75 of CGST Act - Violation of principles of natural justice (audi alterem partem) - Seeing as the petitioners have specifically requested for an opportunity of personal hearing, it was incumbent upon the officer to have fix the matter for hearing, heard the petitioners and thereafter determined the tax payable. - HC

View Source

← Previous Next →

Determination of Tax - Prescribed procedure u/s 75 of CGST Act - ...

High Court Stresses Right to Personal Hearing in Tax Disputes under CGST Act Section 75 for Fair Procedure.

June 22, 2023

Case Laws GST HC

You may also like:

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,...

The Allahabad High Court addressed the denial of a personal hearing in a tax assessment case, emphasizing the mandatory nature of such hearings u/s 75(4) of the U.P. GST...

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...

Procedure for assessment - scope of e-Assessment Scheme - A link for personal hearing shall be sent to the petitioner and the petitioner shall be heard within a period...

The High Court found a violation of natural justice as the petitioner was not given a personal hearing despite the offer in the first notice. The petitioner's claim of...

Dishonor of Cheque - Principles of natural justice - The right to cross-examination is a part of right to fair trial, which, every person has in the spirit of the right...

The High Court quashed refund rejection orders for lack of opportunity for personal hearing as mandated by Rule 92(3) of CGST Rules, 2017, violating principles of...

Violation of the principles of natural justice - The petitioners asserted that since an adverse decision was made against them without a personal hearing, it was in...

Opportunity of personal hearing is mandatory u/s 75(4) of the CGST/UPGST Act 2017 or not - where an adverse decision is contemplated against the person, such a person...

Advance tax payment obligation does not apply when assessee claims agricultural land sale proceeds are exempt u/s 2(14). CIT(Appeals) should admit appeal for...

Validity of assessment order and bank attachment notice - no personal hearing provided - The High court notes that the petitioner was not heard before the order issuance...

Violation of principles of natural justice - no opportunity of personal hearing granted - High court highlighted the provision u/s 75(4) of the CGST/MGST Act, which...

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

Validity of E-assessment proceedings - Mandation of providing personal hearing - valuable right - video conference for the personal hearing - VC conducted in the instant...

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...

Quick Updates: