Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
Violation of principles of natural justice - The court observed that while the show-cause notice provided details for a personal hearing, including the date, time, and venue, the abbreviation 'N.A.' indicated that no such hearing was actually scheduled. The court referred to Section 75(4) of the said Act, emphasizing that an opportunity of hearing must be provided before reaching a decision under Section 73. It noted that since an adverse decision was anticipated against the petitioners, the proper officer was duty-bound to grant them a hearing, regardless of the absence of a written request.
Violation of principles of natural justice - The court observed that while the show-cause notice provided details for a personal hearing, including the date, time, and venue, the abbreviation 'N.A.' indicated that no such hearing was actually scheduled. The court referred to Section 75(4) of the said Act, emphasizing that an opportunity of hearing must be provided before reaching a decision under Section 73. It noted that since an adverse decision was anticipated against the petitioners, the proper officer was duty-bound to grant them a hearing, regardless of the absence of a written request.
Note: It is a system-generated summary and is for quick reference only.