https://www.taxtmi.com/article/detailed?id=16845 Natural justice governs tax administration where authorities exercise quasi-judicial powers to assess liability, impose penalties, cancel registrations, confiscate goods, recover dues or decide appeals. In GST, income-tax and customs proceedings, the doctrine is ordinarily read into the statute unless expressly excluded, because tax action affecting civil consequences must be fair, reasonable and impartial. Its core incidents are a proper show cause notice, disclosure of relied-upon material, opportunity to be heard, freedom from bias and a speaking order based on proportionate procedure. en-us Mon, 06 Jul 2026 08:28:42 +0530 Mon, 06 Jul 2026 08:28:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16845 Natural justice governs tax administration where authorities exercise quasi-judicial powers to assess liability, impose penalties, cancel registrations, confiscate goods, recover dues or decide appeals. In GST, income-tax and customs proceedings, the doctrine is ordinarily read into the statute unless expressly excluded, because tax action affecting civil consequences must be fair, reasonable and impartial. Its core incidents are a proper show cause notice, disclosure of relied-upon material, opportunity to be heard, freedom from bias and a speaking order based on proportionate procedure. Articles Goods and Services Tax - GST Mon, 06 Jul 2026 08:28:42 +0530 https://www.taxtmi.com/article/detailed?id=16845