Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
HC set aside ex parte assessment order due to violation of natural justice principles. The order was passed without proper service of show cause notice, as notices were uploaded in an obscure portal column rendering them effectively unnoticed by the petitioner. The Deputy Commissioner's rejection of appeal on limitation grounds was overruled. The HC remanded the matter for fresh consideration, with the petitioner willing to pay 15% of disputed tax. The procedural defect in service of notice fundamentally invalidated the original assessment, ensuring the petitioner's right to fair hearing was reinstated.
HC set aside ex parte assessment order due to violation of natural justice principles. The order was passed without proper service of show cause notice, as notices were uploaded in an obscure portal column rendering them effectively unnoticed by the petitioner. The Deputy Commissioner's rejection of appeal on limitation grounds was overruled. The HC remanded the matter for fresh consideration, with the petitioner willing to pay 15% of disputed tax. The procedural defect in service of notice fundamentally invalidated the original assessment, ensuring the petitioner's right to fair hearing was reinstated.
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