Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
The HC set aside the impugned adjudication and remanded the matter to the concerned Adjudicating Authority for fresh adjudication, observing a breach of natural justice. The court found that the show-cause notice was uploaded only to the portal's "Additional Notices" tab and the Petitioner had not availed any personal hearing or filed a reply, resulting in denial of an effective opportunity to be heard. In light of the portal's asymmetric visibility and the Department's concession regarding portal operation, the HC directed the authority to afford the Petitioner a proper opportunity of hearing and to decide the matter afresh in accordance with law. Petition disposed.
The HC set aside the impugned adjudication and remanded the matter to the concerned Adjudicating Authority for fresh adjudication, observing a breach of natural justice. The court found that the show-cause notice was uploaded only to the portal's "Additional Notices" tab and the Petitioner had not availed any personal hearing or filed a reply, resulting in denial of an effective opportunity to be heard. In light of the portal's asymmetric visibility and the Department's concession regarding portal operation, the HC directed the authority to afford the Petitioner a proper opportunity of hearing and to decide the matter afresh in accordance with law. Petition disposed.
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