https://www.taxtmi.com/caselaws?id=269118 An order rejecting exemption from advance tax was held vulnerable because it contained only a bare conclusion, without reasons addressing the grounds raised or any indication that the affected party had been heard. A decision affecting civil rights must be a speaking order and must comply with procedural fairness where hearing is required; the rejection was therefore quashed. The matter was remitted to the competent authority for a fresh decision after hearing the petitioner and passing a reasoned order in accordance with law. en-us Mon, 19 Oct 2015 00:00:00 +0530 Wed, 23 Dec 2015 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269118 An order rejecting exemption from advance tax was held vulnerable because it contained only a bare conclusion, without reasons addressing the grounds raised or any indication that the affected party had been heard. A decision affecting civil rights must be a speaking order and must comply with procedural fairness where hearing is required; the rejection was therefore quashed. The matter was remitted to the competent authority for a fresh decision after hearing the petitioner and passing a reasoned order in accordance with law. Case-Laws VAT and Sales Tax Mon, 19 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269118