Order set aside for violation of principles of natural justice ...

Order quashed for denying oral hearing before adverse assessment. Mandatory hearing in heavy liability cases. Fresh notice to petitioner in 2 weeks.

Case Laws GST

July 4, 2024

Order set aside for violation of principles of natural justice by denying petitioner opportunity of oral hearing before passing adverse assessment order raising excess demand. Assessing Authority mandated to afford such opportunity irrespective of petitioner's choice. In assessment orders creating heavy civil liability, granting minimal hearing opportunity essential. Matter remitted to issue fresh notice to petitioner within two weeks for hearing before passing fresh order.

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Order set aside for violation of principles of natural justice ...

Order quashed for denying oral hearing before adverse assessment. Mandatory hearing in heavy liability cases. Fresh notice to petitioner in 2 weeks.

Case Laws GST

July 4, 2024

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