Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Imposition of a penalty without issuing a show cause notice or affording a hearing breaches the statutory discipline governing penalties and the principles of natural justice. As the revenue did not dispute that no notice initiating penalty proceedings was issued, the High Court found the petitioner had been denied the required opportunity to respond. The penalty was therefore unsustainable, and the writ petition was disposed of accordingly.
Imposition of a penalty without issuing a show cause notice or affording a hearing breaches the statutory discipline governing penalties and the principles of natural justice. As the revenue did not dispute that no notice initiating penalty proceedings was issued, the High Court found the petitioner had been denied the required opportunity to respond. The penalty was therefore unsustainable, and the writ petition was disposed of accordingly.
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