Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Order of cancellation of registration passed by Assessing Officer upheld by dismissing appeal on limitation ground challenged for not providing opportunity of hearing and without assigning reasons for cancellation, violating principles of natural justice. Court quashed orders and remanded matter to Assessing Officer at show cause notice stage, directing registration to remain suspended till disposal, citing guidelines to avoid procedural lapses leading to writ petitions before High Court. Court emphasized authorities should follow procedure scrupulously to avoid unnecessary litigation.
Order of cancellation of registration passed by Assessing Officer upheld by dismissing appeal on limitation ground challenged for not providing opportunity of hearing and without assigning reasons for cancellation, violating principles of natural justice. Court quashed orders and remanded matter to Assessing Officer at show cause notice stage, directing registration to remain suspended till disposal, citing guidelines to avoid procedural lapses leading to writ petitions before High Court. Court emphasized authorities should follow procedure scrupulously to avoid unnecessary litigation.
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