Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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...
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The HC allowed the petitioner's challenge to SCN and consequent order dated 31st March 2023, finding violation of natural justice principles due to inadequate opportunity of hearing. The court held that proper hearing rights were denied and remanded the matter to the Adjudicating Authority. The impugned order was set aside. The petitioner was granted extension until 15th July 2025 to file additional reply to SCN, after which the Adjudicating Authority must issue personal hearing notice. The petition was disposed of with directions for fresh adjudication ensuring compliance with natural justice requirements.
The HC allowed the petitioner's challenge to SCN and consequent order dated 31st March 2023, finding violation of natural justice principles due to inadequate opportunity of hearing. The court held that proper hearing rights were denied and remanded the matter to the Adjudicating Authority. The impugned order was set aside. The petitioner was granted extension until 15th July 2025 to file additional reply to SCN, after which the Adjudicating Authority must issue personal hearing notice. The petition was disposed of with directions for fresh adjudication ensuring compliance with natural justice requirements.
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