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...
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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...
HC finds SCN under Finance Act, 1994 and CGST Act, 2017 procedurally defective. The 2nd respondent failed to provide adequate hearing and did not properly consider the petitioner's submissions, violating principles of natural justice. Consequently, the impugned order dated 21.03.2022 was set aside and the matter remanded for fresh consideration, ensuring the petitioner receives fair opportunity to present arguments. The court's intervention rectifies procedural irregularities without adjudicating the substantive merits of the original dispute, thereby upholding fundamental principles of administrative justice.
HC finds SCN under Finance Act, 1994 and CGST Act, 2017 procedurally defective. The 2nd respondent failed to provide adequate hearing and did not properly consider the petitioner's submissions, violating principles of natural justice. Consequently, the impugned order dated 21.03.2022 was set aside and the matter remanded for fresh consideration, ensuring the petitioner receives fair opportunity to present arguments. The court's intervention rectifies procedural irregularities without adjudicating the substantive merits of the original dispute, thereby upholding fundamental principles of administrative justice.
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