Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
HC found a violation of natural justice principles in service tax proceedings. The impugned order was set aside due to procedural irregularities in personal hearing, specifically the failure to provide adequate opportunities for the petitioner to present documentation and submissions. The matter was remitted to the respondent with directions to fix a hearing date, providing at least four weeks' notice for the petitioner to produce supporting documents and make written submissions, thereby ensuring fundamental principles of fair hearing are upheld.
HC found a violation of natural justice principles in service tax proceedings. The impugned order was set aside due to procedural irregularities in personal hearing, specifically the failure to provide adequate opportunities for the petitioner to present documentation and submissions. The matter was remitted to the respondent with directions to fix a hearing date, providing at least four weeks' notice for the petitioner to produce supporting documents and make written submissions, thereby ensuring fundamental principles of fair hearing are upheld.
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