Tax adjudication ignored taxpayer's hearing and objections, violating natural justice; order set aside, remand tied to 50% pre-deposit.
Case-Laws
GST
The dominant issue was breach of principles of natural justice in a tax adjudication order. The authority failed to consider the taxpayer's attendance at an earlier personal hearing and the documents/objections submitted, and the order did not address the defects raised, rendering it unsustainable; consequently, the impugned order was set
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =