Assessment Orders Nullified After Tax Officer Denied Requested Personal Hearing, Violating Natural Justice Principles
Case-Laws
GST
The HC set aside assessment orders due to violation of principles of natural justice, as the Assessing Officer failed to grant personal hearing despite the petitioner's request in their reply notice. The Court held that when an assessee opts for personal hearing in their reply, the Assessing Officer must grant it, even if “no” was marked in the form. Follow
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =