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...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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The High Court dismissed the appeal challenging the order issued by the National Faceless Appeal Centre (NFAC) u/s 250 of the Income Tax Act. The court held that the appellant was afforded sufficient opportunity to produce supporting documents, but repeatedly sought adjournments without producing any documents, indicating a delay tactic. The notices issued u/s 250 satisfied the statutory requirements, explicitly conveying the purpose of the hearing. The appellant's contention of violation of natural justice principles was rejected, as a person who fails to avail the opportunity to make submissions and produce documents cannot complain about such violation. However, the High Court modified the single judge's direction requiring the appellant to remit 20% of the disputed tax as a pre-condition for filing a stay petition before the Appellate Tribunal.
The High Court dismissed the appeal challenging the order issued by the National Faceless Appeal Centre (NFAC) u/s 250 of the Income Tax Act. The court held that the appellant was afforded sufficient opportunity to produce supporting documents, but repeatedly sought adjournments without producing any documents, indicating a delay tactic. The notices issued u/s 250 satisfied the statutory requirements, explicitly conveying the purpose of the hearing. The appellant's contention of violation of natural justice principles was rejected, as a person who fails to avail the opportunity to make submissions and produce documents cannot complain about such violation. However, the High Court modified the single judge's direction requiring the appellant to remit 20% of the disputed tax as a pre-condition for filing a stay petition before the Appellate Tribunal.
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