Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
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Effective personal hearing is mandatory before an adverse GST adjudication. Where a show-cause notice omits the hearing date, time and venue, the taxpayer must receive separate intimation, and selecting "No" for personal hearing does not remove the authority's statutory duty to provide it. The adjudicating authority must also consider available material and give reasons; non-appearance cannot validate an unreasoned order. Failure to provide hearing particulars, afford the required three hearing opportunities, and issue a reasoned decision breaches natural justice. The GST order was quashed and remanded for fresh adjudication, with the refund claim left for determination.
Effective personal hearing is mandatory before an adverse GST adjudication. Where a show-cause notice omits the hearing date, time and venue, the taxpayer must receive separate intimation, and selecting "No" for personal hearing does not remove the authority's statutory duty to provide it. The adjudicating authority must also consider available material and give reasons; non-appearance cannot validate an unreasoned order. Failure to provide hearing particulars, afford the required three hearing opportunities, and issue a reasoned decision breaches natural justice. The GST order was quashed and remanded for fresh adjudication, with the refund claim left for determination.
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