Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Blocking of an electronic credit ledger carries civil consequences and, even where the authority has jurisdiction to act on suspected fraudulent availment of input tax credit, it must comply with natural justice. The HC noted that prior notice and an opportunity of hearing are required before such blocking. As the impugned order was issued without giving the affected person that opportunity, it was set aside. The authority was left free to commence fresh proceedings in accordance with law after due notice and hearing.
Blocking of an electronic credit ledger carries civil consequences and, even where the authority has jurisdiction to act on suspected fraudulent availment of input tax credit, it must comply with natural justice. The HC noted that prior notice and an opportunity of hearing are required before such blocking. As the impugned order was issued without giving the affected person that opportunity, it was set aside. The authority was left free to commence fresh proceedings in accordance with law after due notice and hearing.
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