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
GST - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Violation of the principles of natural justice (audi alteram ...


Natural Justice Requires Hearings for Adverse Decisions When Statute Demands, Ensuring Fairness in GST Cases.

July 27, 2023

Case Laws     GST     HC

Violation of the principles of natural justice (audi alteram partem) - When the statute itself provides that a hearing is required to be given to the person against whom an adverse decision is contemplated, it cannot be contended on behalf of the authorities that the same is not mandatory. - HC

 

View Source

 


 

You may also like:

  1. The High Court found a violation of the principles of natural justice due to the Assessing Authority's denial of an oral hearing opportunity. The court held that even if...

  2. Demand u/s 74 - violation of principles of natural justice - The High court noted that Section 75(4) of the CGST Act mandates that an opportunity for hearing must be...

  3. 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...

  4. Violation of principles of natural justice by not granting opportunity of personal hearing before issuing adjudication order demanding excess availment of Input Tax...

  5. Violation of principles of natural justice - The court observed that while the show-cause notice provided details for a personal hearing, including the date, time, and...

  6. Principles of natural justice violated as petitioner denied opportunity of hearing before passing adverse order. Coordinate bench ruling in BHARAT MINT case affirmed -...

  7. 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...

  8. Petition maintainable - violation of Section 75(4) of UPGST Act - denial of opportunity of personal hearing - violation of principles of natural justice. Opportunity of...

  9. The Calcutta High Court found a violation of principles of natural justice as the impugned order was passed without giving the petitioners an opportunity of hearing as...

  10. The petitioner contested a demand raised against them u/s 74 of the GST Act for a substantial amount, claiming that the order was passed without affording them an...

  11. HC found adjustment of tax refund against outstanding demand invalid due to procedural violations of natural justice under Section 245 of IT Act. Despite taxpayer...

  12. Violation of principles of natural justice - non-grant of opportunity of hearing - last hearing was virtual hearing granted only to main noticee with respect to only one...

  13. Violation of principles of natural justice - There is no reason in the Order-in-Appeal for distinct decision given for Noticee No.1 while denying the same opportunity of...

  14. The impugned order violated principles of natural justice by failing to provide an opportunity of hearing to the Petitioner, despite a written request, contravening...

  15. Order set aside for violation of principles of natural justice by denying petitioner opportunity of oral hearing before passing adverse assessment order raising excess...

 

Quick Updates:Latest Updates