Assessment orders passed without affording opportunity of hearing to the assessee is violative of the principles of natural justice

Assessment orders passed without affording opportunity of hearing to the assessee is violative of the principles of natural justice https://www.taxtmi.com/article/detailed?id=11280 Assessment orders passed without affording the assessee a personal hearing were quashed for breach of natural justice and remitted for fresh consideration. The court found no proper show cause notice for one assessment year and treated the impugned order as an SCN, permitted the petitioner to file a reply, and directed the authority to grant a personal hearing and decide afresh after considering the reply, in adherence to natural justice. en-us Wed, 05 Apr 2023 09:01:29 +0530 Wed, 05 Apr 2023 09:01:29 +0530 TaxTMI RSS Generator Assessment orders passed without affording opportunity of hearing to the assessee is violative of the principles of natural justice https://www.taxtmi.com/article/detailed?id=11280 Assessment orders passed without affording the assessee a personal hearing were quashed for breach of natural justice and remitted for fresh consideration. The court found no proper show cause notice for one assessment year and treated the impugned order as an SCN, permitted the petitioner to file a reply, and directed the authority to grant a personal hearing and decide afresh after considering the reply, in adherence to natural justice. Articles Value Added Tax - VAT and CST Wed, 05 Apr 2023 09:01:29 +0530 https://www.taxtmi.com/article/detailed?id=11280