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 allowed the petition challenging GST adjudication proceedings, finding violation of principles of natural justice. The ex-parte order was set aside due to petitioner's inability to respond to show cause notice under bona fide circumstances. The matter was remitted back to the tax authority to provide fair opportunity of hearing, requiring reconsideration from the stage of reply submission. The court emphasized mandatory adherence to principles of natural justice in tax proceedings, rendering the original order unsustainable and directing fresh adjudication in accordance with law.
HC allowed the petition challenging GST adjudication proceedings, finding violation of principles of natural justice. The ex-parte order was set aside due to petitioner's inability to respond to show cause notice under bona fide circumstances. The matter was remitted back to the tax authority to provide fair opportunity of hearing, requiring reconsideration from the stage of reply submission. The court emphasized mandatory adherence to principles of natural justice in tax proceedings, rendering the original order unsustainable and directing fresh adjudication in accordance with law.
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