Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
Violation of principles of natural justice - no opportunity of personal hearing granted - High court highlighted the provision u/s 75(4) of the CGST/MGST Act, which mandates an opportunity for a hearing to be granted either upon request from the person chargeable with tax or penalty or in cases where an adverse decision is contemplated against such a person. The court found that even though the petitioner did not request a personal hearing, the authority was obligated to offer one before making an adverse decision.
Violation of principles of natural justice - no opportunity of personal hearing granted - High court highlighted the provision u/s 75(4) of the CGST/MGST Act, which mandates an opportunity for a hearing to be granted either upon request from the person chargeable with tax or penalty or in cases where an adverse decision is contemplated against such a person. The court found that even though the petitioner did not request a personal hearing, the authority was obligated to offer one before making an adverse decision.
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