Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
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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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