Way Leave Permissions cannot be retrospectively revived through insolvency plans, and affected infrastructure holders require safety review and hearin...
Inter-terminal container movement requires customs escort, permit reconciliation, and indemnity, while delayed DPD cargo may move to designated CFS ya...
Year-wise GST tax periods make composite show cause notices impermissible, requiring separate proceedings despite contrary non-jurisdictional preceden...
Expansion of a show cause notice at the appellate stage cannot support rejection of accumulated input tax credit refunds without allowing the taxpayer to answer the added grounds. The High Court treated the notice as the foundation of proceedings and found that reliance on grounds introduced only in appeal deprived petitioners of an effective opportunity to reply. Without examining the merits of those grounds or the refund claim, the High Court set aside the adjudication and appellate orders and remitted the matter for fresh adjudication, requiring a comprehensive reply opportunity and personal hearing.
Expansion of a show cause notice at the appellate stage cannot support rejection of accumulated input tax credit refunds without allowing the taxpayer to answer the added grounds. The High Court treated the notice as the foundation of proceedings and found that reliance on grounds introduced only in appeal deprived petitioners of an effective opportunity to reply. Without examining the merits of those grounds or the refund claim, the High Court set aside the adjudication and appellate orders and remitted the matter for fresh adjudication, requiring a comprehensive reply opportunity and personal hearing.
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TaxTMI 
TaxTMI 
of 4883 
