Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
HC quashed assessment order for 2018-19 due to violation of natural justice principles under Section 169. Authority failed to serve proper notice seeking explanation regarding alleged defects. Following precedent established in prior cases, Court affirmed mandatory requirement of notice delivery either in person, registered post, or registered email. Only upon impracticability of these methods can alternative publication through portal/newspaper be considered. Assessment order converted to show cause notice, allowing petitioner opportunity to respond. Decision upholds fundamental right to be heard before adverse action, reinforcing procedural safeguards in tax assessment proceedings.
HC quashed assessment order for 2018-19 due to violation of natural justice principles under Section 169. Authority failed to serve proper notice seeking explanation regarding alleged defects. Following precedent established in prior cases, Court affirmed mandatory requirement of notice delivery either in person, registered post, or registered email. Only upon impracticability of these methods can alternative publication through portal/newspaper be considered. Assessment order converted to show cause notice, allowing petitioner opportunity to respond. Decision upholds fundamental right to be heard before adverse action, reinforcing procedural safeguards in tax assessment proceedings.
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