SC: Adj. Authority to Give Reasoned, Speaking Order When Taxpayer Submits Response to SCN - 28.07.2025

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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