Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
HC ruled in favor of petitioner challenging placement on Denied Entity List by Director General of Foreign Trade. Court found authority's failure to consider petitioner's 11-page detailed representation dated 25.04.2016 before blacklisting was procedurally improper and legally untenable. Mandamus issued directing authorities to consider representation and remove petitioner from Denied Entity List. Court emphasized administrative obligation to evaluate substantive submissions before taking adverse action. Decision underscores principle of natural justice requiring fair consideration of representations before implementing prejudicial measures.
HC ruled in favor of petitioner challenging placement on Denied Entity List by Director General of Foreign Trade. Court found authority's failure to consider petitioner's 11-page detailed representation dated 25.04.2016 before blacklisting was procedurally improper and legally untenable. Mandamus issued directing authorities to consider representation and remove petitioner from Denied Entity List. Court emphasized administrative obligation to evaluate substantive submissions before taking adverse action. Decision underscores principle of natural justice requiring fair consideration of representations before implementing prejudicial measures.
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