Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Denial of a personal hearing before adverse GST assessment was held to violate principles of natural justice and the hearing requirement under Section 75(4). Although there was a dispute about the assessing officer's physical availability, the attendance register showed that the authorised representative attended, reiterated the reply, and expressly sought another hearing before any negative order. The Court treated the unanswered request for personal hearing as determinative, set aside the assessment orders, and remanded the matters for fresh decision after granting an opportunity of personal hearing.
Denial of a personal hearing before adverse GST assessment was held to violate principles of natural justice and the hearing requirement under Section 75(4). Although there was a dispute about the assessing officer's physical availability, the attendance register showed that the authorised representative attended, reiterated the reply, and expressly sought another hearing before any negative order. The Court treated the unanswered request for personal hearing as determinative, set aside the assessment orders, and remanded the matters for fresh decision after granting an opportunity of personal hearing.
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