Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Principles of natural justice violated - no opportunity of hearing provided, order passed without assigning reasons for cancellation of registration. Cancellation order by Assessing Officer, appeal dismissed on limitation grounds. Coordinate Bench guidelines not followed, directing allowance of petitions solely on violation of natural justice grounds. Despite court directions, respondent authorities issued cryptic notices and cancellation orders without reasons. Petition partly allowed, quashing appellate authority and cancellation orders. Matter remanded to Assessing Officer show-cause notice stage, registration to remain suspended until disposal. Violation of court guidelines and principles of natural justice by respondent authorities in cancellation proceedings.
Principles of natural justice violated - no opportunity of hearing provided, order passed without assigning reasons for cancellation of registration. Cancellation order by Assessing Officer, appeal dismissed on limitation grounds. Coordinate Bench guidelines not followed, directing allowance of petitions solely on violation of natural justice grounds. Despite court directions, respondent authorities issued cryptic notices and cancellation orders without reasons. Petition partly allowed, quashing appellate authority and cancellation orders. Matter remanded to Assessing Officer show-cause notice stage, registration to remain suspended until disposal. Violation of court guidelines and principles of natural justice by respondent authorities in cancellation proceedings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
