Impugned order suffers from non-application of mind, violation ...

Tribunal order quashed for violating natural justice. Delay grounds ignored. Rehearing ordered on lack of order communication.

Case Laws VAT and Sales Tax

July 22, 2024

Impugned order suffers from non-application of mind, violation of principles of natural justice. Tribunal failed to consider grounds raised by petitioner for delay in filing rectification application. Coordinate Bench held Tribunal has jurisdiction to recall ex parte order, rehear matter. Petitioner claimed lack of communication regarding Tribunal's order, leading to delay. Impugned orders set aside, matter remitted to Tribunal to decide petitioner's application afresh in accordance with law. Revision allowed by way of remand.

View Source

← Previous Next →

Impugned order suffers from non-application of mind, violation ...

Tribunal order quashed for violating natural justice. Delay grounds ignored. Rehearing ordered on lack of order communication.

Case Laws VAT and Sales Tax

July 22, 2024

You may also like:

Violation of principles of natural justice by not providing sufficient opportunity to the petitioner to substantiate their claim. The respondent wrongfully availed input...

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

Principles of Natural justice - long delay of 13 years in adjudication of SCN - The grounds raised before the adjudicating authority as well as in this petition appear...

SCN does not clearly reflect reasons for proposed cancellation of petitioner's GST registration, violating principles of natural justice. Show cause notice must specify...

Rejection of petition challenging classification of "Autoclaved Aerated Concrete blocks" (AAC Blocks) under residuary Entry 69 of Part C instead of proposed Entry 15 of...

The High Court held that the show cause notice (SCN) issued for cancellation of the petitioner's Goods and Services Tax (GST) registration was vague and violated...

Violation of principles of natural justice - technical glitch - Despite the Department's submission that the petitioner had been informed in advance about the correct...

Inordinate delay in adjudication of show cause notices (SCN) - The petitioner, a steamer agent, challenged show cause notices issued by the Service Tax Commissionerate...

Denial of natural justice - Assessee to be reheard when there is change of AO - it is evidently clear that after the petitioner filed reply dated 22.07.2022 to the...

The High Court examined the validity of an order issued u/s 17 of FEMA, where petitioners claimed lack of hearing opportunity. The court ruled that availability of...

Cancellation of GST registration without specifying reasons violated principles of natural justice; cryptic show cause notice failed to mention specific provisions...

Condonation of delay in filing appeal before the first appellate authority - delay on medical grounds - reasonable cause - Violation of principles of natural justice -...

Rectification of mistake - mistake apparent on the face of record or not - it cannot be stated that non-taking of notice of Email on 25.04.2021 as amounting to violation...

Principles of natural justice - decision based on ‘new grounds’, which were never raised before Authority by the Revenue - Appellate Authority should have at least...

The ITAT considered the condonation of a 1100-day delay in filing an appeal, noting that the delay resulted from the income tax practitioner's mistaken belief that the...

Quick Updates: