#personal hearing

The Allahabad High Court has ruled that tax authorities cannot schedule a personal hearing on the same day or after the deadline for replying to a show cause notice. This upholds the foundational principle of natural justice in tax adjudication, ensuring taxpayers have meaningful time to respond before any adverse order is passed.

Bombay High Court rules that failure to provide a personal hearing under Section 48(7) of the Maharashtra Land Revenue Code vitiates revenue proceedings. Sealing property without prior notice is arbitrary and violates principles of natural justice, mandating remand for fresh adjudication.

Madras High Court rules that GST authorities must ensure effective service of notices and provide personal hearing before passing ex parte orders, setting aside assessment for procedural violations.