Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Petitioner challenged validity of re-assessment u/s 148A. HC quashed impugned order and notice initiating re-assessment proceedings issued by 3rd Respondent. HC held short time of two days given to petitioner to reply after receiving Investigation Report violated principles of natural justice. Order passed in undue haste smacking arbitrariness, not following statutory provision of Section 148A. When new facts introduced in notice on 20.03.2024, at least seven days' time should have been granted to petitioner to reply, but proceedings conducted hurriedly violating natural justice.
Petitioner challenged validity of re-assessment u/s 148A. HC quashed impugned order and notice initiating re-assessment proceedings issued by 3rd Respondent. HC held short time of two days given to petitioner to reply after receiving Investigation Report violated principles of natural justice. Order passed in undue haste smacking arbitrariness, not following statutory provision of Section 148A. When new facts introduced in notice on 20.03.2024, at least seven days' time should have been granted to petitioner to reply, but proceedings conducted hurriedly violating natural justice.
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