Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Stakeholder-list modification permits liquidators to update entries on new information, subject to notifying the Adjudicating Authority within prescri...
The High Court held that the petitioner was not given adequate time to respond to a show cause notice, as only 6 clear working days were provided instead of the required 7 days. The petitioner's inability to submit a response due to the deactivation of the portal's submission button constituted a violation of natural justice. The Court noted that the purpose of a show cause notice is to allow for a response and highlighted that the petitioner faced difficulties due to a festival falling within the response period. As the assessment order was issued without considering the petitioner's response, the matter was remanded to the Faceless Assessment Unit. The petitioner was directed to submit a response within 15 days, with the Unit instructed to reactivate the submission button within a week and inform the petitioner via email.
The High Court held that the petitioner was not given adequate time to respond to a show cause notice, as only 6 clear working days were provided instead of the required 7 days. The petitioner's inability to submit a response due to the deactivation of the portal's submission button constituted a violation of natural justice. The Court noted that the purpose of a show cause notice is to allow for a response and highlighted that the petitioner faced difficulties due to a festival falling within the response period. As the assessment order was issued without considering the petitioner's response, the matter was remanded to the Faceless Assessment Unit. The petitioner was directed to submit a response within 15 days, with the Unit instructed to reactivate the submission button within a week and inform the petitioner via email.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
