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 dismissed the appeal due to the petitioner's non-appearance, attributing it to a refusal to participate. However, the court found that respondent No.2 acted hastily by attempting to dispose of the matter at the initial hearing without affording the petitioner a fair opportunity to present their defense. The HC emphasized the necessity for respondent No.2 and similar officers to provide adequate chances for assessee participation before dismissal. Consequently, the HC set aside the dismissal and remitted the matter to respondent No.2 for fresh consideration, allowing the petition.
The HC dismissed the appeal due to the petitioner's non-appearance, attributing it to a refusal to participate. However, the court found that respondent No.2 acted hastily by attempting to dispose of the matter at the initial hearing without affording the petitioner a fair opportunity to present their defense. The HC emphasized the necessity for respondent No.2 and similar officers to provide adequate chances for assessee participation before dismissal. Consequently, the HC set aside the dismissal and remitted the matter to respondent No.2 for fresh consideration, allowing the petition.
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