Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
The High Court addressed a case involving a violation of natural justice principles due to the non-receipt of show cause notice or impugned order until a recovery notice was received. The notice for a personal hearing was returned as "no such person in the address." The court noted that the petitioner had proof of residence at the address in question after purchasing a house. Consequently, the court set aside the impugned order but required the petitioner to pay Rs. 50,000 towards the tax demand within three weeks of receiving the court's order. The petition was disposed of accordingly.
The High Court addressed a case involving a violation of natural justice principles due to the non-receipt of show cause notice or impugned order until a recovery notice was received. The notice for a personal hearing was returned as "no such person in the address." The court noted that the petitioner had proof of residence at the address in question after purchasing a house. Consequently, the court set aside the impugned order but required the petitioner to pay Rs. 50,000 towards the tax demand within three weeks of receiving the court's order. The petition was disposed of accordingly.
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