Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
HC found a violation of natural justice principles in an administrative appeal. The authority dismissed the appeal ex parte on 20.01.2022 without proper notice to the petitioner, despite the last fixed date being 18.01.2022. The order contravened procedural fairness by failing to provide adequate opportunity to be heard and lacking substantive reasoning as mandated under Section 107(12) of CGST Act. Consequently, the HC set aside the impugned order and remanded the matter for reconsideration, ensuring procedural compliance and fundamental principles of administrative adjudication.
HC found a violation of natural justice principles in an administrative appeal. The authority dismissed the appeal ex parte on 20.01.2022 without proper notice to the petitioner, despite the last fixed date being 18.01.2022. The order contravened procedural fairness by failing to provide adequate opportunity to be heard and lacking substantive reasoning as mandated under Section 107(12) of CGST Act. Consequently, the HC set aside the impugned order and remanded the matter for reconsideration, ensuring procedural compliance and fundamental principles of administrative adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4792
Join Channel
TaxTMI 
