SEZ unit exempt from service tax on manpower supply; overseas employers deemed employers; limitation invocation unjustified; directors' remuneration n...
Retrospective cancellation voided for jurisdictional defects; registration restored retrospectively and application for additional business place to b...
The HC set aside the Corrigendum Notification dated 6 December 2023 insofar as it increased the anti-dumping duty applicable to the Petitioner from 27.86% to 30.16%, holding that the measure attracted civil/pecuniary consequences and required at least minimal compliance with principles of natural justice and fair play, which was absent. The court did not decide on the merits of the Petitioner's substantive challenges to jurisdiction, review powers, or methodology, but found the prima facie basis for correction insufficient to dispense with procedural fairness. The matter is remitted to the Designated Authority to issue notice to the Petitioner, consider any response, afford a hearing, and thereafter decide on any corrigendum to the original order.
The HC set aside the Corrigendum Notification dated 6 December 2023 insofar as it increased the anti-dumping duty applicable to the Petitioner from 27.86% to 30.16%, holding that the measure attracted civil/pecuniary consequences and required at least minimal compliance with principles of natural justice and fair play, which was absent. The court did not decide on the merits of the Petitioner's substantive challenges to jurisdiction, review powers, or methodology, but found the prima facie basis for correction insufficient to dispense with procedural fairness. The matter is remitted to the Designated Authority to issue notice to the Petitioner, consider any response, afford a hearing, and thereafter decide on any corrigendum to the original order.
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