Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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The HC dismissed the writ petition, holding that the adjudicating officer complied with procedural requirements under the TGST Act: three notices for personal hearing were issued and voluminous documents for FY 2021-22 were served, yet the petitioner neither availed the hearings nor filed replies; a belated adjournment request on the date of passing the order-in-original was refused. The court declined to find a breach of natural justice or non-supply of relied-upon documents material to invalidate the order, confining its review to procedural compliance and not the merits. The petitioner was granted liberty to prefer an appeal to the appellate authority subject to the statutory pre-deposit under Section 107(1) read with (4).
The HC dismissed the writ petition, holding that the adjudicating officer complied with procedural requirements under the TGST Act: three notices for personal hearing were issued and voluminous documents for FY 2021-22 were served, yet the petitioner neither availed the hearings nor filed replies; a belated adjournment request on the date of passing the order-in-original was refused. The court declined to find a breach of natural justice or non-supply of relied-upon documents material to invalidate the order, confining its review to procedural compliance and not the merits. The petitioner was granted liberty to prefer an appeal to the appellate authority subject to the statutory pre-deposit under Section 107(1) read with (4).
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