Petition maintainable - violation of Section 75(4) of UPGST Act ...

Flawed order for lack of personal hearing & undue delay.

Case Laws GST

September 30, 2024

Petition maintainable - violation of Section 75(4) of UPGST Act - denial of opportunity of personal hearing - violation of principles of natural justice. Opportunity of personal hearing must be provided before assessment/adjudication order against assessee. Neither adjudicating authority issued notice for personal hearing nor granted opportunity to petitioner. Before adverse order in adjudication, personal hearing must be offered to noticee. If waived, authority may proceed ex-parte. Inordinate delay of five years in passing impugned order violates natural justice. Impugned order passed in gross violation of natural justice - unsustainable, petition allowed.

View Source

← Previous Next →

Petition maintainable - violation of Section 75(4) of UPGST Act ...

Flawed order for lack of personal hearing & undue delay.

Case Laws GST

September 30, 2024

You may also like:

Interpretation of statute - word ‘or’ is used in section 75(4) of the UPGST Act, 2017 - opportunity of personal hearing was not afforded - Relying on statutory...

Procedure for assessment - scope of e-Assessment Scheme - A link for personal hearing shall be sent to the petitioner and the petitioner shall be heard within a period...

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...

The case pertains to a violation of the principles of natural justice, wherein the petitioner's right to an opportunity for personal hearing, as provided under the law,...

The High Court found a violation of natural justice as no opportunity for personal hearing was provided before passing an order u/s 73 of the Goods and Services Tax Act,...

Denial of specific request for personal hearing - The High Court noted that the petitioner had indeed expressed a legitimate difficulty in availing the opportunity for a...

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...

Opportunity of personal hearing is mandatory u/s 75(4) of the CGST/UPGST Act 2017 or not - where an adverse decision is contemplated against the person, such a person...

Guidelines for conduct of personal hearings in virtual mode under Customs Act, 1962 - Trade Notice

Guidelines for conduct of personal hearings in virtual mode under Customs Act, 1962 - Order-Instruction

Validity of reopening of assessment - Re-opening notice u/s 148A(d) - personal hearing refused - the High court concluded that Section 148A(b) does not mandate a...

Validity of E-assessment proceedings - Mandation of providing personal hearing - valuable right - video conference for the personal hearing - VC conducted in the instant...

The Allahabad High Court addressed the denial of a personal hearing in a tax assessment case, emphasizing the mandatory nature of such hearings u/s 75(4) of the U.P. GST...

The petitioner contested a demand raised against them u/s 74 of the GST Act for a substantial amount, claiming that the order was passed without affording them an...

Condonation of delay - Delay in filing of refilling of appeal - the delay of 707 days has occurred in refiling and not in filing of the appeals. - the High Court ought...

Quick Updates: