Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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The HC set aside the impugned adjudication order for violation of principles of natural justice, holding that the adjudicating authority failed to fix a personal hearing date, did not consider the noticee's furnished reply, and omitted to issue a fresh hearing notice for the subsequently appointed date. The petition is disposed of subject to the petitioner depositing Rs. 8,17,000 within one month; upon such deposit the appellate/assessment proceedings shall be remitted for fresh adjudication in accordance with statutory requirements of notice, opportunity of personal hearing, and reasoned consideration of the noticee's objections. Non-compliance with the deposit condition will render the order liable to be reinstated.
The HC set aside the impugned adjudication order for violation of principles of natural justice, holding that the adjudicating authority failed to fix a personal hearing date, did not consider the noticee's furnished reply, and omitted to issue a fresh hearing notice for the subsequently appointed date. The petition is disposed of subject to the petitioner depositing Rs. 8,17,000 within one month; upon such deposit the appellate/assessment proceedings shall be remitted for fresh adjudication in accordance with statutory requirements of notice, opportunity of personal hearing, and reasoned consideration of the noticee's objections. Non-compliance with the deposit condition will render the order liable to be reinstated.
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