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Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
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Failure to grant the statutory personal hearing under Section 75(4) vitiated the proceedings, because a taxpayer's statement in Form GST DRC-06 that no hearing was required could not override the statutory mandate. Once the authority did not accept the reply, it was bound to afford the prescribed hearing opportunity and could not decide the matter on the first date fixed for hearing. As three opportunities of personal hearing were not granted, the order was held to breach both the statute and principles of natural justice. The HC quashed the order and remanded the matter for fresh adjudication after giving the required hearing.
Failure to grant the statutory personal hearing under Section 75(4) vitiated the proceedings, because a taxpayer's statement in Form GST DRC-06 that no hearing was required could not override the statutory mandate. Once the authority did not accept the reply, it was bound to afford the prescribed hearing opportunity and could not decide the matter on the first date fixed for hearing. As three opportunities of personal hearing were not granted, the order was held to breach both the statute and principles of natural justice. The HC quashed the order and remanded the matter for fresh adjudication after giving the required hearing.
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