GST Update

 Desk of CA. Praveen Sharma – 1059 Series (CAPS) 

 Supreme Court in the case of Siemens Ltd. v. State of Maharashtra & Ors.

The Supreme Court reaffirmed that every quasi-judicial authority must follow the principles of natural justice before passing any adverse order. A person must be given a proper notice and a fair opportunity of hearing before any decision affecting their rights is taken.

The Court observed that authorities must act fairly, impartially, and base their decisions on relevant facts, evidence, and applicable law. Every order should be a reasoned and speaking order, clearly explaining the basis of the decision.

The judgment further held that an order passed in violation of the principles of natural justice is liable to be set aside, irrespective of its merits. The ruling emphasizes that fairness, transparency, and due process are essential to every administrative and quasi-judicial proceeding, reinforcing the rule of law and protecting the rights of taxpayers and citizens alike.

LINK:  CA. Praveen Sharma on Linkedin

Regards
CAPS