Withdrawal of obsolete FEMA circulars streamlines rules on external commercial borrowings, non-resident bond investments, and money transfer sub-agent...
Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules...
Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
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Section 75(4) of the GST law requires the proper officer to provide a personal hearing before passing an adverse adjudication order, even where the taxable person has not requested one. Notice of a specific date, time and venue is necessary to satisfy that requirement. A hearing recorded before issue of the show-cause notice does not cure the failure to provide a post-notice opportunity. Non-compliance with the mandatory hearing requirement invalidates the adjudication and requires fresh consideration after allowing a response to the show-cause notice and conducting a properly notified hearing.
Section 75(4) of the GST law requires the proper officer to provide a personal hearing before passing an adverse adjudication order, even where the taxable person has not requested one. Notice of a specific date, time and venue is necessary to satisfy that requirement. A hearing recorded before issue of the show-cause notice does not cure the failure to provide a post-notice opportunity. Non-compliance with the mandatory hearing requirement invalidates the adjudication and requires fresh consideration after allowing a response to the show-cause notice and conducting a properly notified hearing.
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