Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
A personal hearing is a mandatory procedural safeguard before an adverse adjudication order under Section 73; where the date for hearing and reply filing are the same, the opportunity is not effective and violates audi alteram partem. Applying Mahaveer Trading Company, the High Court treated this defect as going to the root of the adjudication and held that the order could not stand. The impugned order was quashed and the matter remanded for fresh adjudication after granting a proper hearing.
A personal hearing is a mandatory procedural safeguard before an adverse adjudication order under Section 73; where the date for hearing and reply filing are the same, the opportunity is not effective and violates audi alteram partem. Applying Mahaveer Trading Company, the High Court treated this defect as going to the root of the adjudication and held that the order could not stand. The impugned order was quashed and the matter remanded for fresh adjudication after granting a proper hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
