Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
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The HC held that the order passed under Section 147 read with Section 144B of the I.T. Act was invalid due to non-compliance with natural justice principles. The NFAC granted the petitioner only four days to upload voluminous evidence, contrary to the seven-day period mandated by the Standard Operating Procedure under Section 144B(6)(xi). This insufficient time frame deprived the petitioner of a reasonable opportunity to respond. Consequently, the Court found a manifest violation of procedural fairness and set aside the assessment order. The petitioner's appeal was allowed, emphasizing adherence to prescribed timelines to uphold natural justice in faceless assessments.
The HC held that the order passed under Section 147 read with Section 144B of the I.T. Act was invalid due to non-compliance with natural justice principles. The NFAC granted the petitioner only four days to upload voluminous evidence, contrary to the seven-day period mandated by the Standard Operating Procedure under Section 144B(6)(xi). This insufficient time frame deprived the petitioner of a reasonable opportunity to respond. Consequently, the Court found a manifest violation of procedural fairness and set aside the assessment order. The petitioner's appeal was allowed, emphasizing adherence to prescribed timelines to uphold natural justice in faceless assessments.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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