Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
GST adjudication conducted ex parte without fixing the date, time or venue for personal hearing violated the mandatory hearing requirement under Section 75(4) and the principles of natural justice. The Court held that the right to an oral hearing is independent of filing a written reply, and mere non-participation in response to the notice did not amount to waiver. The assessment order was therefore vitiated, and the appellate orders rejecting the challenge on limitation could not stand. The impugned orders were set aside and the matter was remitted to the proper officer for fresh adjudication after due notice and opportunity of hearing.
GST adjudication conducted ex parte without fixing the date, time or venue for personal hearing violated the mandatory hearing requirement under Section 75(4) and the principles of natural justice. The Court held that the right to an oral hearing is independent of filing a written reply, and mere non-participation in response to the notice did not amount to waiver. The assessment order was therefore vitiated, and the appellate orders rejecting the challenge on limitation could not stand. The impugned orders were set aside and the matter was remitted to the proper officer for fresh adjudication after due notice and opportunity of hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
