Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Violation of Principles of natural justice - The High Court, upon examining the petition, found that the order-in-original passed by the Commissioner, CGST & Central Excise, Belapur, was in breach of the principles of natural justice. It noted discrepancies in the scheduling of personal hearings and the delayed service of the order on the petitioner. Considering these factors, the High Court quashed the impugned order and remanded the proceedings to the respondent for fresh orders.
Violation of Principles of natural justice - The High Court, upon examining the petition, found that the order-in-original passed by the Commissioner, CGST & Central Excise, Belapur, was in breach of the principles of natural justice. It noted discrepancies in the scheduling of personal hearings and the delayed service of the order on the petitioner. Considering these factors, the High Court quashed the impugned order and remanded the proceedings to the respondent for fresh orders.
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