Whether demand Order can be issued without granting an opportunity of being heard ?
TRT-2025-118

Issue Favourable to Tax Payer ?:- yes

Held - we are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we f.....

TRT-2025-120

Issue Favourable to Tax Payer ?:- yes

Held - Form GST DRC 01 was issued without specifying any date of hearing and, thereafter, straightaway, an Adjudication Order was allegedly passed .....

TRT-2025-516

Issue Favourable to Tax Payer ?:- yes

Held - A perusal of the provisions of Section 78, referred to above, would indicate that no recovery proceedings can be initiated against the asses.....

TRT-2025-116

Issue Favourable to Tax Payer ?:- yes

Held - In view of the said legal position, we are of the opinion that the 1st respondent ought to have provided a personal hearing to the petitione.....

TRT-2025-114

Issue Favourable to Tax Payer ?:- yes

Held - It is not disputed that one of the impugned orders stands passed in violation of principles of natural justice.

However for unexplaine.....

TRT-2025-115

Issue Favourable to Tax Payer ?:- yes

Held - The adherence to principles of natural justice as recognized by all civilized States is of supreme importance when a quasi-judicial body emb.....