The impugned order violated principles of natural justice by ...

Tax Order Quashed for Denying Hearing Violating Natural Justice.

Case Laws GST

October 15, 2024

The impugned order violated principles of natural justice by failing to provide an opportunity of hearing to the Petitioner, despite a written request, contravening Section 75(4) of the MGST Act. The order was made without adhering to the statutory requirement of granting a hearing where an adverse decision is contemplated against the person chargeable with tax or penalty. Coordinate Benches in similar cases have set aside orders that disregarded Section 75(4)'s mandate of hearing the petitioners. Consequently, the impugned order dated 17 January 2024 and the subsequent recovery notice dated 6 September 2024 were quashed, and the petition was disposed of.

View Source

← Previous Next →

The impugned order violated principles of natural justice by ...

Tax Order Quashed for Denying Hearing Violating Natural Justice.

Case Laws GST

October 15, 2024

You may also like:

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...

Petition maintainable - violation of Section 75(4) of UPGST Act - denial of opportunity of personal hearing - violation of principles of natural justice. Opportunity of...

The order passed by CIT(A) is invalid as it was passed ex-parte without affording adequate opportunity of being heard and denying inspection of assessment records,...

The impugned order was passed without considering the reply filed by the petitioner and without affording an opportunity of personal hearing, despite a request being...

Violation of principles of natural justice - petitioner has been put under the "Denied Entity List" (DEL) - Rule 7 of the Foreign Trade (Regulation) Rules, 1993 makes it...

Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural...

Petitioner failed to authorize representative for GST matters after registration under GST regime, resulting in show cause notice being served on auditor without...

Principles of natural justice - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - The petitioner argued that it had already declared and paid taxes on the...

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 principles of natural justice - non-grant of opportunity of hearing - last hearing was virtual hearing granted only to main noticee with respect to only one...

Violation of principles of natural justice - There is no reason in the Order-in-Appeal for distinct decision given for Noticee No.1 while denying the same opportunity of...

Initiation of CIRP - Requirement of issuance of notice to the creditors before admission of the application - Since the statutory Scheme does not contain any obligation...

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...

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

CENVAT Credit - credit taken on bills of entry of imported goods without receipt of the goods - The adjudicating authority has grossly violated the principles of natural...

Quick Updates: