Whether demand Order can be issued without granting an opportunity of being heard ?
TRT-2025-850

Issue Favourable to Tax Payer ?:- yes

Held - The authority conclusively found that the natural justice had not been followed by the adjudicating authority, however, on the basis that na.....

TRT-2025-838

Issue Favourable to Tax Payer ?:- yes

Held - The decision of this Court in case of Graziano Trasmissioni India Pvt. Ltd. vs. State of Gujarat [2022(66) G.S.T.L. 38 (Guj.)] and Alkem Lab.....

TRT-2025-829

Issue Favourable to Tax Payer ?:- yes

Held - Alternative remedy is not an absolute bar if there is violation of principles of natural justice.  Irrespective of the fact as to wheth.....

TRT-2025-793

Issue Favourable to Tax Payer ?:- yes

Held - It is evident that the order of assessment dated 13.9.2022 was passed by the respondent no.2 under Section 74 of the Act, 2017 for
the as.....

TRT-2025-593

Issue Favourable to Tax Payer ?:- yes

Held - The main ground argued relates to the violation of principles of natural justice. The pre-assesment notice in DRC-01 has been issued on 25.0.....

TRT-2025-515

Issue Favourable to Tax Payer ?:- yes

Held - There is no gainsaying that the impugned orders came to be passed without extending opportunity of personal hearing to the petitioner. In re.....