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...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
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 held that principles of natural justice were violated when petitioner was denied personal hearing despite sufficient time between response filing and order issuance. The authority failed to provide opportunity under Section 75(4), which mandates hearing before adverse order. Given potential substantive arguments in petitioner's response, the procedural defect was material. The impugned order was consequently set aside, with petition allowed, emphasizing the critical importance of procedural fairness in administrative proceedings.
HC held that principles of natural justice were violated when petitioner was denied personal hearing despite sufficient time between response filing and order issuance. The authority failed to provide opportunity under Section 75(4), which mandates hearing before adverse order. Given potential substantive arguments in petitioner's response, the procedural defect was material. The impugned order was consequently set aside, with petition allowed, emphasizing the critical importance of procedural fairness in administrative proceedings.
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