Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
The HC held that denial of the mandatory video conference personal hearing under the Faceless Assessment provisions u/s 144B constitutes a violation of natural justice. Despite the petitioner's failure to initially respond, the department was obligated to send physical communication to the last known address. In this case, the petitioner explicitly requested a video conference hearing, which was not granted, thereby breaching the Standard Operating Procedure (SOP). Consequently, the impugned Assessment Order and demand notice dated 19.03.2025 are quashed and set aside. The matter is remanded to the National Faceless Assessment Authority for compliance with the SOP and issuance of a fresh order in accordance with proper procedural safeguards.
The HC held that denial of the mandatory video conference personal hearing under the Faceless Assessment provisions u/s 144B constitutes a violation of natural justice. Despite the petitioner's failure to initially respond, the department was obligated to send physical communication to the last known address. In this case, the petitioner explicitly requested a video conference hearing, which was not granted, thereby breaching the Standard Operating Procedure (SOP). Consequently, the impugned Assessment Order and demand notice dated 19.03.2025 are quashed and set aside. The matter is remanded to the National Faceless Assessment Authority for compliance with the SOP and issuance of a fresh order in accordance with proper procedural safeguards.
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