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        Case ID :
        Service Tax

        Whether it is necessary to provide opportunity of being heard before passing order of finalisation of provisional assessment?

        2 April, 2015

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        18 - Provisional Assessment

        Yes. In the case of ITC Ltd. [1994 (2) TMI 62 - SUPREME COURT OF INDIA], it was held that this is the minimum requirement of the principle of natural justice. Before the party is made liable for higher or enhanced duty, it must be told on what grounds it is sought to be made liable for additional duty and it must be given an opportunity of meeting those grounds.

        Right to be heard required before finalising provisional assessment; taxpayer must be told grounds and allowed to respond. An assessing authority must inform the taxpayer of the specific grounds for proposed enhanced liability and afford a meaningful opportunity to meet those grounds before finalising a provisional assessment, as a baseline requirement of natural justice in assessment proceedings.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Right to be heard required before finalising provisional assessment; taxpayer must be told grounds and allowed to respond.

                              An assessing authority must inform the taxpayer of the specific grounds for proposed enhanced liability and afford a meaningful opportunity to meet those grounds before finalising a provisional assessment, as a baseline requirement of natural justice in assessment proceedings.


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