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...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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