Determination of tax u/s 73(9) of the CGST/SGST Act - petitioner ...

Court Rules Oral Hearing Essential in Tax Dispute; Nullifies Order for Reconsideration Under Natural Justice Principles.

March 21, 2024

Case Laws GST HC

Determination of tax u/s 73(9) of the CGST/SGST Act - petitioner submits that the order is passed merely on the representation of the petitioner without giving any opportunity of oral hearing to the petitioner - violation of principles of natural justice - Citing legal precedents and principles of natural justice, the court emphasized the importance of personal hearing in tax matters. Despite objections raised by the respondent, the court ruled in favor of the petitioner, setting aside the impugned order and remanding the matter for fresh consideration with an opportunity for oral hearing.

View Source

← Previous Next →

Determination of tax u/s 73(9) of the CGST/SGST Act - petitioner ...

Court Rules Oral Hearing Essential in Tax Dispute; Nullifies Order for Reconsideration Under Natural Justice Principles.

March 21, 2024

Case Laws GST HC

You may also like:

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...

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...

The Direct Tax Vivad Se Vishwas Act, 2020 aims to settle tax disputes. The term "appeal" under the Act includes writ petitions challenging tax orders, as per Supreme...

The court interpreted provisions of the Maharashtra Municipal Corporation Act, 1949 and the Maharashtra Municipal Corporation (Local Body Tax) Rules, clarifying the...

Validity of o Ex parte scrutiny assessment order u/s 143(3) r.w.s. 144B - The court highlighted the importance of oral hearing in assessment proceedings, stating that it...

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...

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

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

Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural...

The High Court examined whether proper show cause notices were issued before passing impugned orders u/s 73(9) of the State GST Act. It held that the summary of show...

The High Court found a violation of natural justice as the petitioner was not given a fair opportunity to contest a tax demand. The tax proposal was upheld due to the...

The High Court held that the faceless assessment order was invalid as it violated the principles of natural justice and the provisions of Section 144B of the Income Tax...

Faceless Assessment - Non affording a reasonable opportunity to be heard through video conferencing - The court referred to Section 144B(6)(vii) and (viii) of the Income...

Supplementary refund of unutilized input tax credit pertaining to Compensatory Cess - Section 164 of the GST Act empowers the Government to frame rules. Refund of...

Income–tax (Dispute Resolution Panel) (First Amendment) Rules, 2018

Quick Updates: