Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
The court held that the impugned order was passed in violation of principles of natural justice as no opportunity of personal hearing was provided to the petitioner prior to passing the order, contrary to Section 75(4) of the GST Act. The court directed the respondent authority to consider the petitioner's replies, issue a 14-day notice for personal hearing, and pass appropriate orders on merits after hearing the petitioner. The impugned order was set aside, and the matter was remanded to the respondent for fresh consideration. The petition was disposed of by way of remand.
The court held that the impugned order was passed in violation of principles of natural justice as no opportunity of personal hearing was provided to the petitioner prior to passing the order, contrary to Section 75(4) of the GST Act. The court directed the respondent authority to consider the petitioner's replies, issue a 14-day notice for personal hearing, and pass appropriate orders on merits after hearing the petitioner. The impugned order was set aside, and the matter was remanded to the respondent for fresh consideration. The petition was disposed of by way of remand.
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