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 December 2023 Year 2023 This

Correctness of decision making process adopted by the ...

Case Laws     GST

December 8, 2023

Correctness of decision making process adopted by the respondents - In the instant case whether or not the petitioners have specifically asked for personal hearing, fact remains that the adverse decision was contemplated against the petitioners. In that event, it was obligatory and mandatory on the part of respondents to provide the petitioners opportunity of personal hearing. - HC

View Source

 


 

You may also like:

  1. The decision making process is as important as the correctness of the decision itself. Merely because the correctness of the decision appears unquestionable, the serious...

  2. Reopening of assessment u/s 147 - High Court cannot form any opinion in respect of such findings to be made. Only endeavour of the High Court is to ensure that, whether...

  3. In the case before the Calcutta High Court, the petitioner sought relief regarding the additional tax liabilities arising from government contracts, irrespective of...

  4. Validity of Reopening of assessment u/s 147 - Explanation (2) would be of no avail to the Department. - Test the correctness or otherwise of a methodology adopted by the...

  5. Scope of the Adjustment made by the CPC u/s 143(1) when scrutiny assessment made u/s 143(3) - Considering the facts that the case of the assessee was subsequently taken...

  6. Provisional attachment of cash-credit facility - Section 83 of the CGST Act - In the instant case, it relates to recovery of GST. Subsection 5 of Section 159 clearly...

  7. Money Laundering - proceeds of crime - validity of simultaneous proceedings under different statutes - In the instant case, the FIR was filed for offences under Indian...

  8. Contempt Petition - allegation is that the case of the petitioner for amendment of TRAN-1 form was not considered and no orders were passed in the case of petitioner -...

  9. Complaint case and summoning order quashed. Petitioner not considered beneficial owner of foreign currency. Decision by tribunal exonerating petitioner based on merits,...

  10. Rectification application u/s 254 - Tribunal not followed the decision on the identical facts by the Coordinate Bench which is confirmed by this Court - The Court...

  11. The High Court declined to issue general directions to all Motor Accident Claims Tribunals in Gujarat regarding the uniform procedure for deduction of TDS in MACP...

  12. Addition u/s 41(1) - benefit by way of remission or cessation of liability - In the instant case, the first mentioned person is the assessee, but not the creditor. In...

  13. Carry forward of ITC - ITC, as per tran-1, was not reflected in the Electronic Credit Ledger - Since the petitioners have clearly made out a case for grant of relief,...

  14. The Income Tax Appellate Tribunal (ITAT) examined the issue of merger of intimation u/s 143(1) and scrutiny assessment u/s 143(3) of the Income Tax Act. The case...

  15. Bogus LTCG/losses derived from transfer of shares - Unexplained cash credits u/s 68 - Hon’ble high court’s have adopted varying opinions qua correctness of identical...

 

Quick Updates:Latest Updates