Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The High Court quashed the impugned Order-In-Original dated 31.12.2020, which was passed in violation of principles of natural justice by not granting an opportunity of hearing to the petitioner and not considering the petitioner's reply to the show-cause notice. The matter was remanded back to the adjudicating authority to pass a fresh de novo order after giving an opportunity of hearing to the petitioner, who shall be at liberty to raise all contentions raised in the petition. The case pertained to the exemption from IGST under Sr.No.144 of N/N. 2/2017 Integrated Tax (Rate) dated 28.06.2017 for brooms sticks imported by the petitioner made out of Cocos Nucifera and Nypha Fruitcane.
The High Court quashed the impugned Order-In-Original dated 31.12.2020, which was passed in violation of principles of natural justice by not granting an opportunity of hearing to the petitioner and not considering the petitioner's reply to the show-cause notice. The matter was remanded back to the adjudicating authority to pass a fresh de novo order after giving an opportunity of hearing to the petitioner, who shall be at liberty to raise all contentions raised in the petition. The case pertained to the exemption from IGST under Sr.No.144 of N/N. 2/2017 Integrated Tax (Rate) dated 28.06.2017 for brooms sticks imported by the petitioner made out of Cocos Nucifera and Nypha Fruitcane.
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