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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
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An order passed by a successor officer without the benefit of the earlier personal hearing notes was held to violate natural justice, because the hearing was conducted by one officer and the decision was taken by another after transfer. The Court held that this rendered the hearing meaningless and vitiated the order. It further held that the existence of an alternative statutory remedy did not bar writ jurisdiction where the impugned order itself was tainted by breach of natural justice. The order was set aside and the matter was remitted for fresh consideration, with liberty to the petitioner to appear, file written submissions, and pursue its request for supply of documents.
An order passed by a successor officer without the benefit of the earlier personal hearing notes was held to violate natural justice, because the hearing was conducted by one officer and the decision was taken by another after transfer. The Court held that this rendered the hearing meaningless and vitiated the order. It further held that the existence of an alternative statutory remedy did not bar writ jurisdiction where the impugned order itself was tainted by breach of natural justice. The order was set aside and the matter was remitted for fresh consideration, with liberty to the petitioner to appear, file written submissions, and pursue its request for supply of documents.
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