Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial...
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying tech...
Business support recruitment and training receipts qualify for presumptive business taxation, not professional taxation under technical consultancy ru...
Treaty exemption for foreign permanent-establishment management fees prevailed, while dividend expense disallowance remained limited to an accepted al...
Centralised assessment transfers: participation after requesting centralisation can bar technical jurisdictional challenges, while assessment disputes...
Binding precedent remains operative despite pending challenge, supporting deletion of interest disallowance when debt is converted into preference sha...
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The HC found a breach of natural justice and non-application of mind in initiation of proceedings under s.73 of the GST Act, noting the personal-hearing date was fixed before the reply deadline and the impugned order was thereafter passed on a different date without any notice to the petitioner. The writ petition was allowed; the impugned orders were set aside and the matter remanded to the adjudicating authority. The authority is directed to afford the petitioner a reasonable opportunity of personal hearing and to pass a reasoned and speaking order within four weeks from today. The decision is guided by this Court's prior ruling on analogous procedural defects.
The HC found a breach of natural justice and non-application of mind in initiation of proceedings under s.73 of the GST Act, noting the personal-hearing date was fixed before the reply deadline and the impugned order was thereafter passed on a different date without any notice to the petitioner. The writ petition was allowed; the impugned orders were set aside and the matter remanded to the adjudicating authority. The authority is directed to afford the petitioner a reasonable opportunity of personal hearing and to pass a reasoned and speaking order within four weeks from today. The decision is guided by this Court's prior ruling on analogous procedural defects.
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