The Madhya Pradesh High Court considered the maintainability of ...

Violation of natural justice: Demand of duty. RUDs not supplied, hearing not provided. Matter restored back.

Case Laws Central Excise

May 29, 2024

The Madhya Pradesh High Court considered the maintainability of a petition regarding the recovery of short paid Central Excise Duty. The court noted that the availability of an alternative remedy does not automatically bar the filing of a writ petition, as it depends on the specific circumstances of each case. Citing a Supreme Court judgment, the court emphasized that the doctrine of alternative remedy is a matter of policy and discretion rather than a strict legal rule. The petitioner was found to have been denied the necessary documents and a fair hearing, leading to a violation of principles of natural justice. As a result, the court set aside the final order of recovery and remanded the matter back to the authority for fresh adjudication, allowing the petition by way of remand.

View Source

← Previous Next →

The Madhya Pradesh High Court considered the maintainability of ...

Violation of natural justice: Demand of duty. RUDs not supplied, hearing not provided. Matter restored back.

Case Laws Central Excise

May 29, 2024

You may also like:

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...

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...

Customs duty concession case remanded due to violation of principles of natural justice by not providing relied upon documents. Department denied copies of investigation...

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...

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...

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...

Determination of tax - Procedure prescribed u/s 75(4) of CGST not followed - Validity of assessment order - violation of principles of natural justice - requirement of...

Violation of principles of natural justice - allegation that the petitioner has committed fraud and claimed input tax credit without movement of the vehicle through the...

Request for supply of non-RUD before adjudication of the dispute - Since the appellant insisted that non-RUDs and the assessed copies of bills of entries are relevant...

The ITAT held that an ex-parte appellate order by the CIT(A) without providing a reasonable opportunity violated natural justice. The assessee company had requested an...

Registration u/s 80G(5) - The rejection was based on allegations of discrepancy in the organization's name, violation of FCRA provisions, and involvement in religious...

Principles of natural justice violated - no opportunity of hearing provided, order passed without assigning reasons for cancellation of registration. Cancellation order...

Violation of principles of natural justice - validity of assessment order - The High Court acknowledged that the petitioner was not heard before the impugned order was...

Validity of summary order passed u/s 140 and 43(9) - Matching of credit - Violation of principles of natural justice - order passed ex-parte in nature - Violation of...

Assessment u/s 153A - denial of natural justice - In view of the violation of the principles of natural justice and also due to the non compliance of Section 65(B) of...

Quick Updates: