Principles of Natural Justice require quashing non-speaking tax orders and fresh adjudication with personal hearing and reasoned order.
Case-Laws
GST
Non-speaking assessment orders that do not address taxpayer submissions violate the principles of natural justice; the impugned orders confirming liability and referring to interest and penalty without reasoned findings were quashed and set aside. The respondents are directed to issue fresh show-cause notices, grant a personal hearing, and
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