Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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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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