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...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
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The HC set aside assessment orders due to violation of principles of natural justice, as the Assessing Officer failed to grant personal hearing despite the petitioner's request in their reply notice. The Court held that when an assessee opts for personal hearing in their reply, the Assessing Officer must grant it, even if "no" was marked in the form. Following precedent from Assistant Commissioner of State Tax v. Commercial Steel Limited, the Court determined that writ petitions are maintainable against assessment orders when principles of natural justice are violated. The matter was remitted back to the Assessing Officer with specific direction to verify the bank realization certificate uploaded in the GST portal.
The HC set aside assessment orders due to violation of principles of natural justice, as the Assessing Officer failed to grant personal hearing despite the petitioner's request in their reply notice. The Court held that when an assessee opts for personal hearing in their reply, the Assessing Officer must grant it, even if "no" was marked in the form. Following precedent from Assistant Commissioner of State Tax v. Commercial Steel Limited, the Court determined that writ petitions are maintainable against assessment orders when principles of natural justice are violated. The matter was remitted back to the Assessing Officer with specific direction to verify the bank realization certificate uploaded in the GST portal.
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