The Hon’ble Allahabad High Court in B.L. Pahariya Medical Store v. State of U.P set aside the demand order passed by the Adjudicating Authority and held that, the assessee is not required to request for opportunity of personal hearing, and it remained mandatory upon Adjudicating Authority to afford such opportunity before passing an adverse order.
The Hon’ble Bombay High Court in the matter of M/s. Wallem Shipmanagement (India) Pvt. Ltd. v. The Union of India & Ors set aside the order of Adjudicating Authority of not granting refund and held that the assessee should have given time to file reply since the notice was issued during the pandemic period.
The Hon’ble Delhi High Court in M/s Shivbhola Filaments Private Limited. v. Assistant Commissioner of CGST restored the refund application rejected by the Adjudicating Authority and held that the assessee would not be left unheard.
The Hon’ble Madras High Court in M/s. Vadivel Pyro Works v. The State Tax Officer set aside demand raised by the Revenue Department on the ground that rectification order under section 161 of the CGST Act was passed without giving opportunity of being heard to the assessee.
The Hon’ble Allahabad High Court in the case of Mohini Traders v. State of U.P. had set aside the order and held that assessee is not required to request for opportunity of personal hearing…
The Hon’ble Madras High court in the case of M/s. SHIDO Pharma held that opportunity of being heard was not granted to the assessee, which is contrary to the principle of natural justice, hence set aside the impugned order and directed the Revenue Department to conduct proceeding afresh.
The Hon’ble Allahabad High Court in M/s Mohan Agencies v. State of U.P. And Another [Writ Tax No. 58 of…
The Hon’ble Delhi High Court in M/s. Sun Aviation Pvt. Ltd. v. Commissioner of Customs (Export) [W.P. (C) 17189/2022 dated…
The Hon’ble Madras High Court in Tvl. ITNL-KMB (J.V.) v. The Deputy Commissioner of (ST), [W.P. Nos.2850 and 2852 of…
The Hon’ble Madras High Court in M/s. Lenovo India Private Limited Vs Assistant Commissioner of GST & Central Excise in…
