Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
The court held that u/s 75(4) of the GST Act, an opportunity for personal hearing must be granted if requested in writing by the person liable for tax or penalty, or if an adverse decision is contemplated against such person. However, if the person chooses not to appear before the authority after receiving the show-cause notice, neither filing a reply nor requesting a personal hearing, then after the final order is passed, they cannot claim that an opportunity for hearing was denied. The court dismissed the writ petition, upholding the principle that a personal hearing is an entitlement only when requested, and not providing it cannot be grounds for challenging the order if the person failed to make such a request.
The court held that u/s 75(4) of the GST Act, an opportunity for personal hearing must be granted if requested in writing by the person liable for tax or penalty, or if an adverse decision is contemplated against such person. However, if the person chooses not to appear before the authority after receiving the show-cause notice, neither filing a reply nor requesting a personal hearing, then after the final order is passed, they cannot claim that an opportunity for hearing was denied. The court dismissed the writ petition, upholding the principle that a personal hearing is an entitlement only when requested, and not providing it cannot be grounds for challenging the order if the person failed to make such a request.
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