Alternate statutory remedy governs GST assessment challenge, with statutory appeal preserved and limitation objection barred for the permitted filing ...
HC set aside appellate authority's order for violating principles of natural justice by passing cryptic, non-speaking order without addressing petitioners' grounds raised in appeal memos. Court held appellate authority failed to apply judicial mind, assign reasons, or deal with petitioners' defense regarding right to cross-examine witnesses. Authority merely stated petitioners failed to provide credible evidence without examining their submissions. Applying Kranti Associates precedent, HC found impugned order cannot sustain judicial scrutiny due to non-application of mind. Both appellate orders set aside; petitioners directed to appear before appellate authority for fresh hearing on specified date.
HC set aside appellate authority's order for violating principles of natural justice by passing cryptic, non-speaking order without addressing petitioners' grounds raised in appeal memos. Court held appellate authority failed to apply judicial mind, assign reasons, or deal with petitioners' defense regarding right to cross-examine witnesses. Authority merely stated petitioners failed to provide credible evidence without examining their submissions. Applying Kranti Associates precedent, HC found impugned order cannot sustain judicial scrutiny due to non-application of mind. Both appellate orders set aside; petitioners directed to appear before appellate authority for fresh hearing on specified date.
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