Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
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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