Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
