The HC set aside assessment orders due to violation of ...

Assessment Orders Nullified After Tax Officer Denied Requested Personal Hearing, Violating Natural Justice Principles

March 13, 2025

Case Laws GST HC

The HC set aside assessment orders due to violation of principles of natural justice, as the Assessing Officer failed to grant personal hearing despite the petitioner's request in their reply notice. The Court held that when an assessee opts for personal hearing in their reply, the Assessing Officer must grant it, even if "no" was marked in the form. Following precedent from Assistant Commissioner of State Tax v. Commercial Steel Limited, the Court determined that writ petitions are maintainable against assessment orders when principles of natural justice are violated. The matter was remitted back to the Assessing Officer with specific direction to verify the bank realization certificate uploaded in the GST portal.

View Source

← Previous Next →

The HC set aside assessment orders due to violation of ...

Assessment Orders Nullified After Tax Officer Denied Requested Personal Hearing, Violating Natural Justice Principles

March 13, 2025

Case Laws GST HC

You may also like:

Validity of assessment order and bank attachment notice - no personal hearing provided - The High court notes that the petitioner was not heard before the order issuance...

The court held that u/s 75(4) of the GST Act, an opportunity for personal hearing must be granted if requested in writing by the person liable for tax or penalty, or if...

Principles of natural justice violated as petitioner denied opportunity of hearing before passing adverse order. Coordinate bench ruling in BHARAT MINT case affirmed -...

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...

Faceless Assessment - Non affording a reasonable opportunity to be heard through video conferencing - The court referred to Section 144B(6)(vii) and (viii) of the Income...

Validity of Faceless Assessment Order passed u/s 144B - variation as proposed in the draft assessment order or final draft assessment order or revised draft assessment...

Faceless Assessment Unit failed to offer personal hearing opportunity through video conferencing despite petitioner's request as mandated u/s 144B(6)(viii). Petitioner's...

HC quashed assessment order and order in Form GST DRC-07 for violation of principles of natural justice by not granting personal hearing. Matter remitted to Assessing...

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...

HC invalidated final assessment order due to violation of natural justice principles under s.144B of IT Act. Assessee's one-day delay in responding to draft assessment...

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 faceless assessment u/s 144B - denial of natural justice - As per the provisions of section 144B(7) in case of variation prejudicial to the assessee as...

The Income Tax Appellate Tribunal (ITAT) set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] under the National Faceless Appeal Centre (NFAC) and...

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...

The High Court quashed the assessment order dated 06.08.2024, holding that the Assessing Authority violated the principles of natural justice by denying an opportunity...

Quick Updates: