Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Interpretation of statute - word ‘or’ is used in section 75(4) of the UPGST Act, 2017 - opportunity of personal hearing was not afforded - Relying on statutory interpretation and judicial precedents, the High court affirms that the mandatory nature of providing a personal hearing is clear under Section 75(4) of the UPGST Act, 2017, irrespective of whether a request for such a hearing is made by the affected party. - The court quashes the orders passed by the authorities and directs the respondent to grant the petitioner a proper opportunity for a personal hearing before passing any further orders.
Interpretation of statute - word ‘or’ is used in section 75(4) of the UPGST Act, 2017 - opportunity of personal hearing was not afforded - Relying on statutory interpretation and judicial precedents, the High court affirms that the mandatory nature of providing a personal hearing is clear under Section 75(4) of the UPGST Act, 2017, irrespective of whether a request for such a hearing is made by the affected party. - The court quashes the orders passed by the authorities and directs the respondent to grant the petitioner a proper opportunity for a personal hearing before passing any further orders.
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