Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
A requested virtual hearing in faceless income-tax appellate proceedings is integral to the opportunity to be heard under principles of natural justice. Written submissions and the memorandum of appeal cannot replace an oral or personal hearing, whether physical or virtual. Where no video-conferencing link was communicated and the requested hearing was not afforded, the appellate process resulted in failure of justice. The High Court set aside the appellate order, restored the appeal for a fresh hearing with video-conferencing facility, and quashed consequential penalty orders, subject to fresh action after disposal of the restored appeal.
A requested virtual hearing in faceless income-tax appellate proceedings is integral to the opportunity to be heard under principles of natural justice. Written submissions and the memorandum of appeal cannot replace an oral or personal hearing, whether physical or virtual. Where no video-conferencing link was communicated and the requested hearing was not afforded, the appellate process resulted in failure of justice. The High Court set aside the appellate order, restored the appeal for a fresh hearing with video-conferencing facility, and quashed consequential penalty orders, subject to fresh action after disposal of the restored appeal.
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