Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The High Court found a violation of natural justice as no opportunity for personal hearing was provided before passing an order u/s 73 of the Goods and Services Tax Act, 2017. The impugned order did not consider the show-cause reply. The Court held that failure to grant a personal hearing was unacceptable. The Assessing Officer must consider the show-cause reply even if a personal hearing is not granted. The impugned order was set aside and remanded for a fresh decision with a date fixed for a personal hearing. The petition was disposed of by way of remand.
The High Court found a violation of natural justice as no opportunity for personal hearing was provided before passing an order u/s 73 of the Goods and Services Tax Act, 2017. The impugned order did not consider the show-cause reply. The Court held that failure to grant a personal hearing was unacceptable. The Assessing Officer must consider the show-cause reply even if a personal hearing is not granted. The impugned order was set aside and remanded for a fresh decision with a date fixed for a personal hearing. The petition was disposed of by way of remand.
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