Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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...
The petition was declined on grounds of maintainability due to availability of an alternate efficacious remedy of appeal against the impugned order. The contention regarding failure of principles of natural justice due to lack of opportunity of hearing was rejected, as intimations were sent to the petitioner's registered address, and the petitioner failed to notify the change of address. It was held that it was a case of "no adequate notice" rather than "no notice," and in such cases, the party must establish prejudice. Consequently, the petitioner was relegated to avail the alternate remedy of appeal, and the petition was disposed of.
The petition was declined on grounds of maintainability due to availability of an alternate efficacious remedy of appeal against the impugned order. The contention regarding failure of principles of natural justice due to lack of opportunity of hearing was rejected, as intimations were sent to the petitioner's registered address, and the petitioner failed to notify the change of address. It was held that it was a case of "no adequate notice" rather than "no notice," and in such cases, the party must establish prejudice. Consequently, the petitioner was relegated to avail the alternate remedy of appeal, and the petition was disposed of.
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