SC: Adj. Authority to Give Reasoned, Speaking Order When Taxpayer Submits Response to SCN - (28 Jul 2025)
GOODS AND SERVICES TAX
SC has observed that principles of natural justice mandate that when a taxpayer submits a response to a SCN, the adjudicating authority is required to consider such response and render a reasoned, speaking order. This is not a mere procedural formality, but a substantive safeguard ensuring fairness.
Tags : SUPREME COURT SHOW CAUSE NOTICE ADJUDICATING AUTHORITY
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