Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
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The High Court addressed a challenge to an adjudication order u/s 78 of Finance Act, 1994 read with Section 174 of CGST Act, 2017. The Court emphasized that while Section 33A of the Central Excise Act, 1994 limits adjournments to three dates, it does not deny the right to a hearing. The Act aims to expedite adjudication proceedings. The Court noted that fixing three successive dates within a week may suggest bias. The adjudicating authority must pass specific orders for each adjournment sought. The petitioner's right to a fair hearing was deemed impaired, so the Court disposed of the petition without requiring alternative remedies, as the petitioner's right to hearing was affected.
The High Court addressed a challenge to an adjudication order u/s 78 of Finance Act, 1994 read with Section 174 of CGST Act, 2017. The Court emphasized that while Section 33A of the Central Excise Act, 1994 limits adjournments to three dates, it does not deny the right to a hearing. The Act aims to expedite adjudication proceedings. The Court noted that fixing three successive dates within a week may suggest bias. The adjudicating authority must pass specific orders for each adjournment sought. The petitioner's right to a fair hearing was deemed impaired, so the Court disposed of the petition without requiring alternative remedies, as the petitioner's right to hearing was affected.
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