Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Inco...
Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
HC invalidated ex parte orders issued by tax authorities due to violation of natural justice principles. The respondent-Department failed to properly serve notices through physical means, only posting them on GST Portal's 'View of additional notices and orders' section, which petitioner was unaware of. The Court found that passing orders without providing opportunity for hearing violated fundamental procedural fairness. Orders were set aside and matter remanded to first respondent for fresh consideration with direction to ensure proper notice and hearing opportunity to petitioner. The ruling emphasizes mandatory compliance with natural justice principles in administrative proceedings, particularly regarding adequate notice and right to be heard.
HC invalidated ex parte orders issued by tax authorities due to violation of natural justice principles. The respondent-Department failed to properly serve notices through physical means, only posting them on GST Portal's 'View of additional notices and orders' section, which petitioner was unaware of. The Court found that passing orders without providing opportunity for hearing violated fundamental procedural fairness. Orders were set aside and matter remanded to first respondent for fresh consideration with direction to ensure proper notice and hearing opportunity to petitioner. The ruling emphasizes mandatory compliance with natural justice principles in administrative proceedings, particularly regarding adequate notice and right to be heard.
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