Tax Assessment Order Quashed: Section 169 Violation for Improper Notice Delivery and Denial of Fair Hearing Opportunity
Case-Laws
GST
HC quashed assessment order for 2018-19 due to violation of natural justice principles under Section 169. Authority failed to serve proper notice seeking explanation regarding alleged defects. Following precedent established in prior cases, Court affirmed mandatory requirement of notice delivery either in person, registered post, or registered email. Only
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