HC directs Department to consider matter afresh where reply filed by the Taxpayer through email has not been considered and opportunity of personal hearing not granted

HC directs Department to consider matter afresh where reply filed by the Taxpayer through email has not been considered and opportunity of personal hearing not granted https://www.taxtmi.com/article/detailed?id=14772 The court found that treating an emailed reply as non-existent and denying a personal hearing breached the principles of natural justice; rectification was inappropriate because it cannot substitute for reassessment or reconsideration of omitted material, being limited to errors apparent on the face of the record. The matter was remanded for fresh assessment after affording a personal hearing and opportunity to file the reply physically or via the portal. en-us Wed, 09 Jul 2025 08:51:57 +0530 Wed, 09 Jul 2025 08:51:58 +0530 TaxTMI RSS Generator HC directs Department to consider matter afresh where reply filed by the Taxpayer through email has not been considered and opportunity of personal hearing not granted https://www.taxtmi.com/article/detailed?id=14772 The court found that treating an emailed reply as non-existent and denying a personal hearing breached the principles of natural justice; rectification was inappropriate because it cannot substitute for reassessment or reconsideration of omitted material, being limited to errors apparent on the face of the record. The matter was remanded for fresh assessment after affording a personal hearing and opportunity to file the reply physically or via the portal. Articles Goods and Services Tax - GST Wed, 09 Jul 2025 08:51:57 +0530 https://www.taxtmi.com/article/detailed?id=14772