Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Adjudication under Section 74 was vitiated by breach of natural justice because no personal hearing was afforded before an adverse order, even though replies had been filed. Applying the principle that a hearing must precede prejudicial adjudication, the HC set aside the assessment order without examining the merits and permitted the petitioners to file a fresh reply. The matter was remitted to the adjudicating authority to conclude the proceedings afresh after granting personal hearing and then pass a fresh order in accordance with law.
Adjudication under Section 74 was vitiated by breach of natural justice because no personal hearing was afforded before an adverse order, even though replies had been filed. Applying the principle that a hearing must precede prejudicial adjudication, the HC set aside the assessment order without examining the merits and permitted the petitioners to file a fresh reply. The matter was remitted to the adjudicating authority to conclude the proceedings afresh after granting personal hearing and then pass a fresh order in accordance with law.
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