Statutory tax appeals dismissed for delay despite same-day reply and hearing dates; orders set aside, appeals restored on deposit
Case-Laws
GST
The dominant issue was whether dismissal of the statutory appeals solely for delay was sustainable where the assessee was effectively denied a reasonable opportunity to respond and be heard, since the dates for filing reply and personal hearing were fixed on the same day (or with only a one-day gap), offending principles of natural justice. The
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