Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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