Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
The HC held that the impugned adjudicative order violated the principles of natural justice, specifically audi alteram partem, because the officer who conducted the personal hearing did not render the decision; a successor officer decided the matter without affording a fresh hearing. Reliance on administrative guidance requiring prompt issuance of orders following personal hearings reinforced that divided responsibility between hearing and decision-making undermines fairness. Consequently, the HC quashed the impugned order as vitiated for denial of a fair hearing and allowed the petition, directing that any fresh decision be taken by the officer who affords the hearing or, if by a successor, only after providing the petitioner a fresh opportunity of personal hearing.
The HC held that the impugned adjudicative order violated the principles of natural justice, specifically audi alteram partem, because the officer who conducted the personal hearing did not render the decision; a successor officer decided the matter without affording a fresh hearing. Reliance on administrative guidance requiring prompt issuance of orders following personal hearings reinforced that divided responsibility between hearing and decision-making undermines fairness. Consequently, the HC quashed the impugned order as vitiated for denial of a fair hearing and allowed the petition, directing that any fresh decision be taken by the officer who affords the hearing or, if by a successor, only after providing the petitioner a fresh opportunity of personal hearing.
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