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 ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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The court held that the impugned order and consequential recovery notice were issued in violation of principles of natural justice as the petitioner was not afforded an opportunity to establish their case before the authorities. The tax demand was recovered from the petitioner without due process. Consequently, the court set aside the impugned order and recovery notice. The matter was remitted back to the respondent authority for reconsideration after allowing the petitioner to file a reply and granting a personal hearing. The writ petition was disposed of accordingly.
The court held that the impugned order and consequential recovery notice were issued in violation of principles of natural justice as the petitioner was not afforded an opportunity to establish their case before the authorities. The tax demand was recovered from the petitioner without due process. Consequently, the court set aside the impugned order and recovery notice. The matter was remitted back to the respondent authority for reconsideration after allowing the petitioner to file a reply and granting a personal hearing. The writ petition was disposed of accordingly.
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