Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
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The HC dismissed an application seeking to quash a show-cause notice and adjudication order. The Court found that despite multiple hearing notices sent both by post and email, the petitioner failed to appear before the adjudicating authority. The Court determined that the show-cause notice was sufficiently detailed, setting out all necessary particulars requiring response. Although the petitioner claimed violation of natural justice principles by not being afforded proper opportunity to be heard, the Court declined to exercise discretion to grant any special opportunity due to the petitioner's serious laches in responding to the hearing notices.
The HC dismissed an application seeking to quash a show-cause notice and adjudication order. The Court found that despite multiple hearing notices sent both by post and email, the petitioner failed to appear before the adjudicating authority. The Court determined that the show-cause notice was sufficiently detailed, setting out all necessary particulars requiring response. Although the petitioner claimed violation of natural justice principles by not being afforded proper opportunity to be heard, the Court declined to exercise discretion to grant any special opportunity due to the petitioner's serious laches in responding to the hearing notices.
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