Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
The HC held that issuance of a show-cause notice with one day's hearing notice and post-hearing/email communications violated the principles of natural justice. The writ petition was disposed of while declining to strike down the SCN on jurisdictional grounds. The Petitioner is directed to file a substantive reply to the SCN within 30 days (deadline: 30 September 2025). The Department shall grant the Petitioner a personal hearing, and the Adjudicating Authority must thereafter pass a detailed, reasoned order. No other relief granted; procedural non-compliance remedied by affording adequate time and hearing before further adjudication.
The HC held that issuance of a show-cause notice with one day's hearing notice and post-hearing/email communications violated the principles of natural justice. The writ petition was disposed of while declining to strike down the SCN on jurisdictional grounds. The Petitioner is directed to file a substantive reply to the SCN within 30 days (deadline: 30 September 2025). The Department shall grant the Petitioner a personal hearing, and the Adjudicating Authority must thereafter pass a detailed, reasoned order. No other relief granted; procedural non-compliance remedied by affording adequate time and hearing before further adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
