Principles of natural justice and fair play were violated when ...

Unfair order issued without hearing, petitioner to pay costs & file reply for reconsideration within 8 weeks.

Case Laws GST

October 16, 2024

Principles of natural justice and fair play were violated when the impugned order was issued without granting the petitioner an opportunity for a hearing. Despite the delay in responding to the show cause notice, the petitioner should be allowed to file a reply and be heard, subject to paying costs of Rs. 50,000/-. The respondent must dispose of the show cause notice expeditiously after considering the reply, within eight weeks of receiving it. The petition is disposed of accordingly.

View Source

← Previous

Principles of natural justice and fair play were violated when ...

Unfair order issued without hearing, petitioner to pay costs & file reply for reconsideration within 8 weeks.

Case Laws GST

October 16, 2024

You may also like:

Jurisdiction challenge to assessment orders passed by different officer from investigating officer. Petitioner negligent in non-participation in proceedings emanating...

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...

Court directs petitioner to submit composite reply to show cause notice within two weeks. Respondents to provide opportunity of hearing to petitioner and pass reasoned...

Order passed before the time prescribed for filing the reply - Validity of assessment - violation of principles of natural justice - faceless assessment scheme - The...

Impugned assessment order violated principles of natural justice as petitioner was not provided further opportunity after show cause notice nine months prior....

CIRP - Principles of natural justice - refusal to give another opportunity to the Appellant to file a reply and the right to reply involving settlement discussions -...

Rate of tax - the tax on the sale of coal within the said limit was @ 4 %. In view of Section 8 (2) (a) of the CST Act, sale of coal made by the revisionist without...

Best judgement assessment - GSTR returns were not filed by the petitioner within the prescribed time limit - At any cost, the right to file the returns cannot be taken...

The case involved denial of exemption u/s 11 due to late filing of return. The department argued return must be filed u/s 139(1) to claim exemption u/s 11. An amendment...

Valuation - transfer of goods to own unit - cost plus method - unless cost accountant certifies the cost of manufacture in the form CAS4, the provision of said Rule 8...

Petitioner challenged notices issued in Form GST MOV-01 and MOV-07 for not generating e-invoices during transfer of PETN explosives. Court held that petitioner undertook...

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...

Cancellation of petitioner's registration certificate - petitioner has omitted to file reply within time allowed and even within 30 days of receiving the notice - the...

The petitioners challenged the attachment of their bank account and steps taken by the respondents pursuant to an order of rectification, alleging irregular recovery...

Valuation - Job-worked goods - governed by Rule 8 of Central Excise (Valuation) Rules, 2000 or on cost construction method i.e. cost of raw material plus job charges? -...

Quick Updates: