Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4807 
Join Channel 
