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    Composite supply taxation bars separate reverse charge levy on CIF import services; show cause notice set aside.
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Insolvency and Bankruptcy

Bench Reconstitution and Order Pronouncement - Whether an order...

Order Reserved by Bench Must Be Pronounced by Same Bench Unless New Developments Warrant Re-Hearing.

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Insolvency and Bankruptcy April 22, 2024 Case Laws AT
Bench Reconstitution and Order Pronouncement - Whether an order reserved by a bench could be pronounced by a reconstituted bench without considering a subsequent application that called for a re-hearing based on new developments. - According to Tribunal directives, a judgment reserved should ideally be pronounced by the same bench unless re-hearing is warranted by substantial subsequent developments. Ultimately, the Appellate Tribunal set aside the order pronounced by the reconstituted bench and remanded the case back to the regular bench for a fresh hearing. It emphasized that the judicial process must consider all relevant developments to ensure fair adjudication.

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Acts Income Tax