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 the principles of natural justice due to the Assessing Authority's denial of an oral hearing opportunity. The court held that even if the petitioner did not request a personal hearing, the Authority must still provide it before making an adverse decision, especially in cases with significant civil liability. Upholding the principle of natural justice, the Court emphasized the necessity of a genuine opportunity for hearing before rejecting explanations and imposing demands. The case was remitted to the Assistant Commissioner to issue a fresh notice to the petitioner within two weeks for a proper hearing.
The High Court found a violation of the principles of natural justice due to the Assessing Authority's denial of an oral hearing opportunity. The court held that even if the petitioner did not request a personal hearing, the Authority must still provide it before making an adverse decision, especially in cases with significant civil liability. Upholding the principle of natural justice, the Court emphasized the necessity of a genuine opportunity for hearing before rejecting explanations and imposing demands. The case was remitted to the Assistant Commissioner to issue a fresh notice to the petitioner within two weeks for a proper hearing.
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