Personal Hearing Archives

‘Personal hearing no substitute for comprehensive written reply’; Calcutta High Court grants interim protection in partnership dispute

Calcutta High Court noted that discrepancies in service date and providing inadequate time for response to show-cause notice, indicates a breach of natural justice.

Case Briefs High Courts

‘Telephonic conversations for brief period cannot be construed as hearing’; Delhi High Court sets aside order passed in violation of S. 75 of CGST Act

“The opportunity of hearing, which the Officer is statutorily required to give to the person against whom an adverse decision is contemplated, is not an empty formality, and is a well-recognised principle of audi alteram partem, which has rightly been incorporated in Section 75(3) and 75(4) of the CGST Act.”

Case Briefs High Courts

Cal HC | None of the proceedings initiated by the department shown to have been taken to the logical end; spot memos cannot be enforced

Calcutta High Court: The Division Bench of T.S. Sivagnanam and Hiranmay Bhattacharyya, JJ. party allowed a writ appeal which was filed against

Case Briefs High Courts

Provision of Personal Hearing would defeat the purpose of Faceless Assessment Scheme? Del HC decides

Delhi High Court: The Division Bench of Manmohan and Navin Chawla, JJ., while focusing on the principles of natural justice and right

Case Briefs High Courts

Bom HC | Situations where principles of natural justice require an opportunity of hearing, would it mean a mandatory personal hearing? HC explains it’s position in light of SEBI Regulations

Bombay High Court: A Division bench of Nitin Jamdar and Milind Jadhav, JJ., observed that there is no duty on the SEBI Board

Case Briefs High Courts

Kar HC | Petitioner failed to avail opportunity of personal hearing under S. 122-A of Customs Act, granted liberty to avail statutory remedy under the Act

Karnataka High Court: S. Sujatha, J. while disposing of this writ petition gave liberty to the petitioners to avail statutory remedy available