Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Natural justice requires that, where a proposed demand under tax adjudication rests on relied-upon documents, those documents must be supplied before the noticee is expected to reply. The Court treated the absence of satisfactory material showing prior supply, coupled with the contrary plea, as sufficient to proceed on the basis that the noticee had not received the documents before confirmation of demand. That procedural defect vitiated the adjudication, and the matter was remitted for fresh supply of the show cause notice, relied-upon documents and list of non-relied-upon documents, consideration of any further document request, and continuation only after due opportunity.
Natural justice requires that, where a proposed demand under tax adjudication rests on relied-upon documents, those documents must be supplied before the noticee is expected to reply. The Court treated the absence of satisfactory material showing prior supply, coupled with the contrary plea, as sufficient to proceed on the basis that the noticee had not received the documents before confirmation of demand. That procedural defect vitiated the adjudication, and the matter was remitted for fresh supply of the show cause notice, relied-upon documents and list of non-relied-upon documents, consideration of any further document request, and continuation only after due opportunity.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
