Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
The HC invalidated the impugned order and set it aside, finding that the petitioner was denied a fair opportunity to contest the SCN issued on 12th December 2023, constituting a breach of natural justice. The court noted that the SCN was not properly communicated, and no reply was filed by the petitioner. Consequently, the matter was remanded to the Adjudicating Authority for reconsideration. The petitioner was granted an extension until 10th August 2025 to file a response to the SCN. Following the submission, the Adjudicating Authority is directed to issue a notice for a personal hearing. The petition was disposed of accordingly.
The HC invalidated the impugned order and set it aside, finding that the petitioner was denied a fair opportunity to contest the SCN issued on 12th December 2023, constituting a breach of natural justice. The court noted that the SCN was not properly communicated, and no reply was filed by the petitioner. Consequently, the matter was remanded to the Adjudicating Authority for reconsideration. The petitioner was granted an extension until 10th August 2025 to file a response to the SCN. Following the submission, the Adjudicating Authority is directed to issue a notice for a personal hearing. The petition was disposed of accordingly.
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