https://www.taxtmi.com/caselaws?id=448848 The dominant issue was whether the AAAR's ruling was vitiated for breach of natural justice by relying on adverse material in an official report without confronting it to the assessee. The HC held that, even in administrative or quasi-judicial decision-making involving civil consequences, the authority must afford a reasonable opportunity to meet adverse material intended to be used against the affected party; while material may be collected behind the party's back, its substance must be disclosed for an effective rebuttal. As the impugned order did not show disclosure of the report's adverse contents to the assessee, the decision was rendered without fair hearing. The order was set aside and the matter remitted to AAAR for fresh decision after compliance with natural justice. en-us Thu, 25 Jan 2024 00:00:00 +0530 Mon, 22 Dec 2025 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448848 The dominant issue was whether the AAAR's ruling was vitiated for breach of natural justice by relying on adverse material in an official report without confronting it to the assessee. The HC held that, even in administrative or quasi-judicial decision-making involving civil consequences, the authority must afford a reasonable opportunity to meet adverse material intended to be used against the affected party; while material may be collected behind the party's back, its substance must be disclosed for an effective rebuttal. As the impugned order did not show disclosure of the report's adverse contents to the assessee, the decision was rendered without fair hearing. The order was set aside and the matter remitted to AAAR for fresh decision after compliance with natural justice. Case-Laws GST Thu, 25 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448848