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Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
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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