Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
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The HC set aside an impugned appellate order dated 28 September 2024 for breach of natural justice, holding that the appellant was not afforded an opportunity to be heard and was unable to adduce documents or have pleaded grounds of appeal considered. The HC remanded the matter to the State-Tax Additional Commissioner (Appeal), Santhal Pargana Division, Dumka, directing a de novo adjudication after affording the parties a full and fair hearing and considering materials produced. The HC emphasized that quasi-judicial authorities must observe principles of fairness and provide hearing where decisions may cause civil consequences. Petition disposed of by remand.
The HC set aside an impugned appellate order dated 28 September 2024 for breach of natural justice, holding that the appellant was not afforded an opportunity to be heard and was unable to adduce documents or have pleaded grounds of appeal considered. The HC remanded the matter to the State-Tax Additional Commissioner (Appeal), Santhal Pargana Division, Dumka, directing a de novo adjudication after affording the parties a full and fair hearing and considering materials produced. The HC emphasized that quasi-judicial authorities must observe principles of fairness and provide hearing where decisions may cause civil consequences. Petition disposed of by remand.
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