Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
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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