Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
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The impugned order was passed ex parte without providing notice to the petitioner for the subsequent hearing date, violating principles of natural justice. Relying on a coordinate bench judgment in M/s Shubham Steel Traders Vs. State of U.P. and Another, where it was held that by not passing the order on the scheduled date and not communicating the next date, the assessing authority forced an ex-parte order, the court quashed the impugned order dated March 1, 2024, and directed the authority to grant an opportunity of personal hearing to the petitioner and pass a reasoned order in accordance with law. The petition was disposed of.
The impugned order was passed ex parte without providing notice to the petitioner for the subsequent hearing date, violating principles of natural justice. Relying on a coordinate bench judgment in M/s Shubham Steel Traders Vs. State of U.P. and Another, where it was held that by not passing the order on the scheduled date and not communicating the next date, the assessing authority forced an ex-parte order, the court quashed the impugned order dated March 1, 2024, and directed the authority to grant an opportunity of personal hearing to the petitioner and pass a reasoned order in accordance with law. The petition was disposed of.
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