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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.
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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.
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Issues: Whether the adjudicating authority's denial of a personal hearing and related procedural steps amounted to a violation of principles of natural justice requiring remedial action.
Analysis: The Tribunal examined the scope of natural justice together with the "principle of prejudice" as explained by the Supreme Court, noting that not every procedural lapse mandates quashing of an order unless prejudice is shown. The Tribunal observed that the appellant had not demonstrably shown prejudice from the lack of hearing, but given the serious fraud allegations in the show cause notice the fair course was to cure any procedural infirmity by permitting the appellant an opportunity to be heard. The Tribunal therefore directed that the matter be remitted to the original adjudicating authority for fresh de novo consideration after allowing the appellant to file written submissions and to be heard in person, with the process to be completed expeditiously within ninety days.
Conclusion: The matter is remanded to the Original Authority for fresh adjudication after affording the appellant a reasonable opportunity to file written submissions and a personal hearing; procedural relief granted in favour of the appellant.
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