Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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The petitioner contested a demand raised against them u/s 74 of the GST Act for a substantial amount, claiming that the order was passed without affording them an opportunity of personal hearing, thus violating their rights under the principles of natural justice. - The High Court referred to previous judgments, including one stating that under Section 75(4) of the GST Act, it is mandatory to grant a personal hearing where any adverse decision is contemplated against the person chargeable with tax or penalty, even without a specific request for such hearing. The Court held that the authority must afford an opportunity of personal hearing before passing any adverse order, as clarified in previous judgments.
The petitioner contested a demand raised against them u/s 74 of the GST Act for a substantial amount, claiming that the order was passed without affording them an opportunity of personal hearing, thus violating their rights under the principles of natural justice. - The High Court referred to previous judgments, including one stating that under Section 75(4) of the GST Act, it is mandatory to grant a personal hearing where any adverse decision is contemplated against the person chargeable with tax or penalty, even without a specific request for such hearing. The Court held that the authority must afford an opportunity of personal hearing before passing any adverse order, as clarified in previous judgments.
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