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Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
HC allowed the petition, finding a violation of natural justice principles due to non-service of GST ASMT-10 and DRC-01 notices. Despite the petitioner's failure to contest the original proceedings, the court recognized bona fide reasons for non-participation. The ex-parte order was set aside, and the matter was remanded to the respondent for fresh consideration, providing the petitioner an opportunity to submit a reply to the show-cause notice in accordance with legal procedures.
HC allowed the petition, finding a violation of natural justice principles due to non-service of GST ASMT-10 and DRC-01 notices. Despite the petitioner's failure to contest the original proceedings, the court recognized bona fide reasons for non-participation. The ex-parte order was set aside, and the matter was remanded to the respondent for fresh consideration, providing the petitioner an opportunity to submit a reply to the show-cause notice in accordance with legal procedures.
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