BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...
Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
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The HC partly allowed the writ appeal against an impugned order that exceeded the amount specified in the Show Cause Notice (SCN). While the court acknowledged potential violations of natural justice principles regarding jurisdiction and limitation, it determined these issues required factual examination by the respondent authority. The HC set aside the Single Judge's observation regarding automatic restoration of the order if no reply was filed within three weeks. Instead, the appellant was granted four weeks from judgment receipt to submit their reply, with explicit permission to raise both limitation and jurisdictional defenses before the respondent authority.
The HC partly allowed the writ appeal against an impugned order that exceeded the amount specified in the Show Cause Notice (SCN). While the court acknowledged potential violations of natural justice principles regarding jurisdiction and limitation, it determined these issues required factual examination by the respondent authority. The HC set aside the Single Judge's observation regarding automatic restoration of the order if no reply was filed within three weeks. Instead, the appellant was granted four weeks from judgment receipt to submit their reply, with explicit permission to raise both limitation and jurisdictional defenses before the respondent authority.
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