Ensuring Procedural Fairness: The Importance of Proper Service of SCN in Tax Assessments

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....AHABAD HIGH COURT INTRODUCTION This case deals with the issue of non-service of a show cause notice (SCN) and the subsequent order passed by the assessing officer without properly considering the assessee's replies and evidence. The core legal questions presented are whether there was a violation of the principles of natural justice and whether the impugned order should be quashed. ARGUMENT....

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....h the web portal should be addressed by the GST Network, a separate entity responsible for designing, maintaining, and running the web portal. COURT DISCUSSIONS AND FINDINGS The court noted that the petitioner was entitled to the benefit of doubt regarding the non-reflection of the impugned order under the "view notices and orders" tab. The court also acknowledged that there was anothe....

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....tial to ensure adherence to the principles of natural justice. The court disposed of the writ petition with the following directions: * The assessee may treat the impugned order as the final notice and submit a written reply within two weeks. * The assessing officer shall issue a fresh notice to the petitioner in the prescribed manner, with at least fifteen days' clear notice. * The pet....