Saturday, 5 May 2018

HC: Tribunal must hear taxpayer before allowing Revenue's ‘early hearing’ application

Delhi HC rules in favour of NDTV promoter Prannoy Roy (assessee), holds that order granting early hearing to Department is a ‘judicial order’and not an ‘administrative’ order; Assessee had challenged the Tribunal order granting early hearing to Department on the ground that neither the Department’s application for ‘early hearing’ nor the ITAT's order granting such early hearing were provided to assessee; HC rules that assessee must be granted hearing before allowing Department’s ‘early hearing’ plea, also rejects ITAT's admission of additional evidence without hearing opportunity to assessee 

No comments:

Can GST Under RCM Not Charged and Paid from FY 2017-18 to October 2024 be Settled in FY 2024-25?

 In a recent and significant update to GST regulations, registered persons in India can now clear unpaid Reverse Charge Mechanism (RCM) liab...