The court examined whether the impugned order violated ...

Court: Quasi-judicial bodies must record reasons; vital contentions overlooked. Order set aside on Rs. 1.75 cr deposit; fresh order after hearing.

Case Laws Customs

July 23, 2024

The court examined whether the impugned order violated principles of natural justice by not considering contentions raised by the petitioner and being non-speaking regarding certain claim heads. The court held that quasi-judicial authorities must record reasons, though not as elaborate as court judgments. Upon examination, the court found that while reasons were specified for classification under CTH 8301, vital contentions regarding GRI and Explanatory Notes were not considered. To balance revenue interests, the court set aside the order on condition that the petitioner remits Rs. 1.75 crore, exceeding 5% of the disputed tax demand under this head, within four weeks. The assessing officer was directed to provide a reasonable opportunity, including a personal hearing, and issue a fresh order within three months after receiving the petitioner's reply.

View Source

← Previous Next →

The court examined whether the impugned order violated ...

Court: Quasi-judicial bodies must record reasons; vital contentions overlooked. Order set aside on Rs. 1.75 cr deposit; fresh order after hearing.

Case Laws Customs

July 23, 2024

You may also like:

Reasoned Order - Exemption of Duty – Reasons are a soul of any judicial order and good and proper reasoning makes its body strong - Court remands the matter back to Tribunal - HC

The Delhi High Court upheld the order quashing of the disciplinary proceedings against the Regional Director (NR) of ROC, emphasizing the distinction between executive...

Disciplinary proceedings against formerly Appellate Deputy Commissioner - If the order passed by the quasi judicial authority is taken as a foundation for bringing the...

Benefit of SabkaVishwas Legal Dispute Resolution Scheme (SVLDRS), 2019 - The High Court observed that, the Supreme Court had an effect of extending the period of...

Disallowance of Employee Stock Option Plan (ESOP) cost claimed as expenditure - No reasons are forthcoming for invoking the provisions under section 17(2)(vi)(c) of the...

The High Court quashed the Commissioner's order for provisional attachment u/s 83(1) of the Central Goods and Services Tax Act, 2017 due to lack of reasons recorded. The...

Validity of reopening of assessment u/s 147 - Reasons to believe - The Assessing Officer, in the event of challenge to the reasons, must be able to justify the same...

Revision u/s 263 - ITAT reversed the order of CIT/PCIT - It is no longer res integra that reasons provide a live link between conclusion and evidence. This vital link is...

Reopening of assessment u/s 147 - reasons recorded on incorrect assumption of facts and non application of mind - possession of ITS information that the assessee has...

Audit Objections – relevance in making re-assessments - The function of the audit is essentially executive in nature, while the function of the assessing officer and his...

Deduction u/s 80IB - Central Sales-tax assessment order is a quasi judicial order which cannot be ignored and in case we believe the story of Revenue authorities it will...

Reopening of assessment u/s 147 - The entire exercise of re-opening would depend upon the reasons recorded by the AO and therefore the reasons recorded to re-open the...

Reopening of assessment u/s 147 - AO has recorded the reasons after getting the information from the Directorate of Information New Delhi and applied his own mind in...

Interest on delayed refund u/s 11BB - Cenvat Credit is in the nature of any duty/tax paid by the appellant or not - Refund of unutilized cenvat credit - export of...

Validity of provisional attachment order - benefit of Input Tax Credit availed from invoices issued from non-existing firms - It observes that the impugned order lacks...

Quick Updates: