HC set aside assessment order due to violation of natural ...

High Court Nullifies Tax Assessment Order Over Natural Justice Violations, Permits Fresh Hearing Under Due Process for ITC Claims.

January 25, 2025

Case Laws GST HC

HC set aside assessment order due to violation of natural justice principles, specifically addressing non-speaking order deficiency in tax proceedings involving output tax underdeclaration and irregular input tax credit claims. Issues included ITC reversals for non-business transactions, exempted supplies, and credits claimed from cancelled dealers and defaulters. Court permitted revenue authorities to conduct fresh assessment following due process, mandating reasonable opportunity of hearing to the assessee. Matter remanded for de novo proceedings in accordance with law, emphasizing procedural fairness and proper reasoned order requirements.

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HC set aside assessment order due to violation of natural ...

High Court Nullifies Tax Assessment Order Over Natural Justice Violations, Permits Fresh Hearing Under Due Process for ITC Claims.

January 25, 2025

Case Laws GST HC

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