Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
TMI Blog
Home / RSS

Order set aside for ignoring petitioner's reply; three personal hearings must follow CBIC Circular rules

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The HC held that the impugned order was vitiated by violation of natural justice, as the respondent failed to comply with the CBIC Circular mandating three personal hearings with sufficient intervals and separate notices for each. The petitioner's reply dated 18.05.2024, which contested the classification, was improperly disregarded despite being received well before the order dated 17.10.2024. The respondent erroneously stated no reply was received, indicating non-application of mind. Consequently, the HC set aside the impugned order and remanded the matter for fresh adjudication on merits, directing the respondent to conduct three personal hearings in compliance with the Circular and principles of natural justice within a timeframe fixed by the Court. The petition was allowed accordingly.....