Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Violation of principles of natural justice occurred as the valuable right of the petitioner to defend through a reply and right to personal hearing was denied. The finding that the petitioner failed to submit a reply is factually incorrect as the reply was received by the respondents, evident from the portal recording "Reply furnished, pending for order by tax officer." Failure to consider the petitioner's reply amounts to gross violation of principles of natural justice. Consequently, the impugned order cannot sustain judicial scrutiny and is liable to be set aside. The High Court disposed of the writ petition by setting aside the impugned order and directed the Authority to consider the petitioner's reply to the show-cause notice and proceed further in accordance with law.
Violation of principles of natural justice occurred as the valuable right of the petitioner to defend through a reply and right to personal hearing was denied. The finding that the petitioner failed to submit a reply is factually incorrect as the reply was received by the respondents, evident from the portal recording "Reply furnished, pending for order by tax officer." Failure to consider the petitioner's reply amounts to gross violation of principles of natural justice. Consequently, the impugned order cannot sustain judicial scrutiny and is liable to be set aside. The High Court disposed of the writ petition by setting aside the impugned order and directed the Authority to consider the petitioner's reply to the show-cause notice and proceed further in accordance with law.
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