https://www.taxtmi.com/caselaws?id=425564 Under the legacy dispute resolution scheme, a declaration affecting civil consequences could not be rejected summarily on a cryptic order without a personal hearing or reasons. The scheme had to be applied fairly and reasonably, consistent with natural justice, and the declarant was entitled to be heard before rejection. The impugned rejection was therefore unsustainable and was set aside, with the matter remitted to the designated authority for fresh consideration and a reasoned decision after hearing the petitioner. en-us Mon, 18 Jul 2022 00:00:00 +0530 Wed, 27 Jul 2022 08:39:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425564 Under the legacy dispute resolution scheme, a declaration affecting civil consequences could not be rejected summarily on a cryptic order without a personal hearing or reasons. The scheme had to be applied fairly and reasonably, consistent with natural justice, and the declarant was entitled to be heard before rejection. The impugned rejection was therefore unsustainable and was set aside, with the matter remitted to the designated authority for fresh consideration and a reasoned decision after hearing the petitioner. Case-Laws Service Tax Mon, 18 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425564