Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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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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