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HC found merit in petitioner's challenge regarding violation of ...


Tax Assessment Orders Set Aside Due to Natural Justice Violation; Petitioner to Deposit 10% Amount Within 4 Weeks

February 27, 2025

Case Laws     GST     HC

HC found merit in petitioner's challenge regarding violation of natural justice principles and non-application of mind in the impugned orders. Court directed petitioner to deposit 10% of disputed tax amount within four weeks from order receipt, as mutually agreed by both parties' counsel. The impugned orders dated 24.08.2024 and 07.12.2024 were set aside. Matter remanded back to adjudicating authority, granting petitioner final opportunity to present objections. Petition disposed of with these directions, ensuring procedural fairness while safeguarding revenue interests through partial tax deposit requirement.

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