TaxTMI Login
AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Just a moment...
AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether the order rejecting the representation under section 39(6) of the M.P. General Sales Tax Act, 1958 without affording an opportunity of hearing was sustainable.
Analysis: The rejection order was passed without notice or hearing to the petitioner. An adverse order affecting rights cannot normally be sustained when it is made in breach of the principles of natural justice. The requirement of a reasonable opportunity of hearing applies to such matters, and the omission to afford it rendered the order vulnerable.
Conclusion: The rejection order was unsustainable and liable to be quashed. The matter was required to be reconsidered after giving the petitioner a reasonable opportunity of hearing.
TaxTMI 
