Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Levy of penalty for non-fulfilment of export obligation under Export Promotion Capital Goods (EPCG) authorizations was challenged. The specific case involved the petitioner/Company not being served with any show cause notice and no opportunity of personal hearing being given before passing the impugned order, resulting in violation of principles of natural justice. It was held that the appeal remedy is not a complete substitute for entertaining a Writ Petition under Article 226 of the Constitution when there is a violation of principles of natural justice. Since the petitioner was not served with any show cause notice and was not given an opportunity of personal hearing before passing the impugned order, the Writ Petition was maintainable. On this sole ground, the impugned order could not be sustained and was liable to be quashed. Consequently, the impugned order dated 24.08.2021 was quashed, and the Petition was allowed.
Levy of penalty for non-fulfilment of export obligation under Export Promotion Capital Goods (EPCG) authorizations was challenged. The specific case involved the petitioner/Company not being served with any show cause notice and no opportunity of personal hearing being given before passing the impugned order, resulting in violation of principles of natural justice. It was held that the appeal remedy is not a complete substitute for entertaining a Writ Petition under Article 226 of the Constitution when there is a violation of principles of natural justice. Since the petitioner was not served with any show cause notice and was not given an opportunity of personal hearing before passing the impugned order, the Writ Petition was maintainable. On this sole ground, the impugned order could not be sustained and was liable to be quashed. Consequently, the impugned order dated 24.08.2021 was quashed, and the Petition was allowed.
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TaxTMI 
TaxTMI 
