Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
The High Court found a violation of natural justice as the petitioner was not given a personal hearing despite the offer in the first notice. The petitioner's claim of sending replies was not proven, leading to responsibility. The absence of a personal hearing in the second notice deprived the petitioner of a fair opportunity. The court quashed the order and remanded the matter for reconsideration, with a condition to pay 5% of the disputed tax demand within three weeks. The petition was disposed of through remand.
The High Court found a violation of natural justice as the petitioner was not given a personal hearing despite the offer in the first notice. The petitioner's claim of sending replies was not proven, leading to responsibility. The absence of a personal hearing in the second notice deprived the petitioner of a fair opportunity. The court quashed the order and remanded the matter for reconsideration, with a condition to pay 5% of the disputed tax demand within three weeks. The petition was disposed of through remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
