Tax Assessment Challenge Dismissed: Procedural Fairness Upheld, Appeal Rights Preserved with 25% Tax Payment Condition

Tax Assessment Challenge Dismissed: Procedural Fairness Upheld, Appeal Rights Preserved with 25% Tax Payment ConditionCase-LawsGSTHC dismissed the writ petition challenging a tax assessment order, finding no violation of natural justice. The court noted t

Tax Assessment Challenge Dismissed: Procedural Fairness Upheld, Appeal Rights Preserved with 25% Tax Payment Condition
Case-Laws
GST
HC dismissed the writ petition challenging a tax assessment order, finding no violation of natural justice. The court noted that the tax authority provided adequate opportunities for hearing and response prior to issuing the assessment order. The petitioner was granted liberty to file an appeal after offering to pay 25% of the disputed tax amount. The appellate authority was directed to consider the potential appeal on its merits, providing sufficient opportunity to the petitioner without strict adherence to limitation periods. The dismissal was without costs, with connected miscellaneous petitions also being closed.
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