Adjudication Without Considering Reply is Invalid: Delhi HC sets aside Sales Tax Order observing Legal Infirmities [Read Order]

The petition was accompanied with a challenge to a Central Tax Notification which was rested by the High Court impending a Supreme Court decision.
Adjudication - Delhi high court - taxscan

The Delhi High Court recently referred to the principles of natural justice while setting aside a sales tax adjudication order on grounds that the assessing authority had failed to duly consider the petitioner’s reply and failed to grant them an opportunity of personal hearing before passing the order. A writ petition was filed by the…

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