Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
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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.
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