Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
HC set aside the impugned appellate rejection and allowed the petition by way of remand. The appellate order had dismissed the Appeal for non-compliance with the mandatory 10% pre-deposit requirement based on an alleged shortfall (required ~Rs.12,76,000; deposited Rs.8.62 lakhs) without prior notice or an opportunity to remedy the deficit, thereby infringing principles of natural justice. Although the Petitioner received a hearing on the merits, the authority failed to notify the Petitioner of the procedural shortfall or afford a reasonable chance to make good the deposit. The matter is remitted to the Appellate Authority for fresh consideration after giving the Petitioner notice and an opportunity to cure any shortfall.
HC set aside the impugned appellate rejection and allowed the petition by way of remand. The appellate order had dismissed the Appeal for non-compliance with the mandatory 10% pre-deposit requirement based on an alleged shortfall (required ~Rs.12,76,000; deposited Rs.8.62 lakhs) without prior notice or an opportunity to remedy the deficit, thereby infringing principles of natural justice. Although the Petitioner received a hearing on the merits, the authority failed to notify the Petitioner of the procedural shortfall or afford a reasonable chance to make good the deposit. The matter is remitted to the Appellate Authority for fresh consideration after giving the Petitioner notice and an opportunity to cure any shortfall.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
