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...
Section 75(4) of the GST law requires a personal hearing where a written request is made or an adverse decision is contemplated. Denial of that hearing, despite an admitted request and a proposed adverse order, vitiates the adjudication as contrary to both the statute and natural justice. The impugned GST order was set aside and the matter remitted for fresh consideration after granting hearing before an officer other than the one who issued the show-cause notice.
Section 75(4) of the GST law requires a personal hearing where a written request is made or an adverse decision is contemplated. Denial of that hearing, despite an admitted request and a proposed adverse order, vitiates the adjudication as contrary to both the statute and natural justice. The impugned GST order was set aside and the matter remitted for fresh consideration after granting hearing before an officer other than the one who issued the show-cause notice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
