https://www.taxtmi.com/article/detailed?id=2007 Natural justice requires fact-finding authorities to grant an opportunity to be heard, follow a fair and transparent procedure, and dispose of matters by reasoned or speaking orders. Authorities must record reasons linking materials to conclusions so appellate review is possible; cryptic or conclusory orders that fail to address the contentions in replies or on appeal violate this duty. Where statutory pre-deposit conditions are misapplied or orders are non-speaking, the matter should be reconsidered and amounts recovered under defective assessments may be restored with applicable interest. en-us Thu, 17 Jan 2013 08:47:26 +0530 Thu, 17 Jan 2013 08:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2007 Natural justice requires fact-finding authorities to grant an opportunity to be heard, follow a fair and transparent procedure, and dispose of matters by reasoned or speaking orders. Authorities must record reasons linking materials to conclusions so appellate review is possible; cryptic or conclusory orders that fail to address the contentions in replies or on appeal violate this duty. Where statutory pre-deposit conditions are misapplied or orders are non-speaking, the matter should be reconsidered and amounts recovered under defective assessments may be restored with applicable interest. Articles Other Topics Thu, 17 Jan 2013 08:47:26 +0530 https://www.taxtmi.com/article/detailed?id=2007