Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
Unsubstantiated exempt agricultural income claim sustains concealment penalty after disclosure only on departmental detection and no bona fide evidenc...
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HC held that the impugned notifications and show cause notice (SCN) were procedurally defective due to violation of natural justice principles. Citing precedent in a similar case involving Neelgiri Machinery, the court determined that the petitioner was not provided adequate opportunity for personal hearing. Despite portal modifications after 16th January 2024, the court found substantial procedural irregularities. Consequently, the court set aside the original order and remanded the matter back to the concerned adjudicating authority for fresh consideration, ensuring the petitioner receives proper opportunity to present their case.
HC held that the impugned notifications and show cause notice (SCN) were procedurally defective due to violation of natural justice principles. Citing precedent in a similar case involving Neelgiri Machinery, the court determined that the petitioner was not provided adequate opportunity for personal hearing. Despite portal modifications after 16th January 2024, the court found substantial procedural irregularities. Consequently, the court set aside the original order and remanded the matter back to the concerned adjudicating authority for fresh consideration, ensuring the petitioner receives proper opportunity to present their case.
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