Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
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...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The HC set aside the impugned orders dated 12.03.2025 for violating principles of natural justice and contravening Section 75(4) of the TNGST Act. The respondent authority rejected the petitioner's reply as unacceptable and confirmed defects without providing mandatory opportunity of hearing required under the statutory provision when adverse decisions are contemplated against taxpayers. The court found the orders procedurally flawed as they failed to comply with natural justice requirements and statutory mandates. The petition was allowed by way of remand, directing the respondent to undertake fresh consideration of the matter while ensuring compliance with due process requirements and providing adequate hearing opportunity to the petitioner before making any adverse determination.
The HC set aside the impugned orders dated 12.03.2025 for violating principles of natural justice and contravening Section 75(4) of the TNGST Act. The respondent authority rejected the petitioner's reply as unacceptable and confirmed defects without providing mandatory opportunity of hearing required under the statutory provision when adverse decisions are contemplated against taxpayers. The court found the orders procedurally flawed as they failed to comply with natural justice requirements and statutory mandates. The petition was allowed by way of remand, directing the respondent to undertake fresh consideration of the matter while ensuring compliance with due process requirements and providing adequate hearing opportunity to the petitioner before making any adverse determination.
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