The petition raised issues regarding the maintainability of the ...

Petitioner challenges tax order for lack of hearing opportunity, court remands for fresh decision after proper hearing.

Case Laws GST

September 11, 2024

The petition raised issues regarding the maintainability of the appeal u/s 107 of the UPGST Act, 2017, violation of Section 75(4) of the Act, and denial of opportunity for personal hearing, amounting to a violation of principles of natural justice. The Court held that the impugned order was passed without fixing any date or issuing further notice for another hearing date, rendering it an ex parte order. Relying on a previous judgment, the Court remitted the matter to the Deputy Commissioner to pass a fresh order after affording due opportunity of hearing to the petitioner, thereby disposing of the petition by way of remand.

View Source

← Previous Next →

The petition raised issues regarding the maintainability of the ...

Petitioner challenges tax order for lack of hearing opportunity, court remands for fresh decision after proper hearing.

Case Laws GST

September 11, 2024

You may also like:

Petitioner challenged adjudication order u/s 73 of CGST/WBGST Act, 2017 regarding discrepancies in returns, short payment of tax, and excess availment of Input Tax...

Recovery notice - Validity of assessment orders - The High court observed that while personal hearings were offered to the petitioner, it was evident that the petitioner...

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...

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...

Validity of demand - order has been passed without proper notice to petitioner - Before passing any order, a personal hearing shall be given to petitioner with atleast...

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...

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

Recovery notices and bank attachment orders - No opportunity of being heard - discrepancies between the GSTR 3B return and the GSTR 2B return - The High Court observed...

Cancellation of petitioner's registration due to alleged fraud, willful misstatement, or suppression of facts in obtaining registration. Proper Officer issued show cause...

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...

Challenge to summary order passed against the petitioner u/s 74 - The court rejected the petitioner's claim of not being granted a personal hearing, stating that the...

Petitioner challenged validity of Assessment Order under Income Tax Act on grounds of breach of principles of natural justice and denial of opportunity for personal...

Petition challenging assessment order was allowed due to officer assuming dual role as Commercial Tax Officer and State Tax Officer (Data Analytics) (Intelligence Wing)...

Arecanut classification under CTH 21069030 challenged - provisional release of imported consignment - petitioner claims violation of natural justice as not heard before...

Correctness of decision making process adopted by the respondents - In the instant case whether or not the petitioners have specifically asked for personal hearing, fact...

Quick Updates: