Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
The impugned order was passed without considering the reply filed by the petitioner and without affording an opportunity of personal hearing, despite a request being made, thereby violating the principles of natural justice. The provisions u/ss 73(9), 73(10), and 75(4) of the Act, 2017 mandate the requirement of providing an opportunity of filing a reply and personal hearing, as the word used is 'shall'. The matter was remanded to grant another opportunity to the petitioner to participate and make out a reply to the show cause notice, as the substantive rights were involved. The petition was allowed, as passing the order without considering the reply and denying personal hearing amounted to a breach of fundamental rights and violation of principles of natural justice.
The impugned order was passed without considering the reply filed by the petitioner and without affording an opportunity of personal hearing, despite a request being made, thereby violating the principles of natural justice. The provisions u/ss 73(9), 73(10), and 75(4) of the Act, 2017 mandate the requirement of providing an opportunity of filing a reply and personal hearing, as the word used is 'shall'. The matter was remanded to grant another opportunity to the petitioner to participate and make out a reply to the show cause notice, as the substantive rights were involved. The petition was allowed, as passing the order without considering the reply and denying personal hearing amounted to a breach of fundamental rights and violation of principles of natural justice.
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