Reassessment under s.148A held valid; s.69 additions totaling Rs.7,00,000 deleted after acceptable contemporaneous explanations for property investmen...
Adjudication set aside; Rule 9 valuation based on internet engineer report quashed for Rule 3(4) non-compliance; Section 138B cross-examination requir...
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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