Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The HC allowed the petition, set aside the impugned adjudication order and remitted the matter to the 2nd respondent for fresh adjudication. The court found that the petitioner did not receive statutory notices and had been deprived of an opportunity to file replies/documents, and despite the revenue's contention that limitation was extended by executive notifications, the HC directed that the petitioner be afforded one further opportunity to be heard. The 2nd respondent is ordered to reconsider the matter afresh and pass a fresh adjudication order in accordance with law to avoid multiplicity and conflicting orders. Petition disposed of by remand with directions for rehearing.
The HC allowed the petition, set aside the impugned adjudication order and remitted the matter to the 2nd respondent for fresh adjudication. The court found that the petitioner did not receive statutory notices and had been deprived of an opportunity to file replies/documents, and despite the revenue's contention that limitation was extended by executive notifications, the HC directed that the petitioner be afforded one further opportunity to be heard. The 2nd respondent is ordered to reconsider the matter afresh and pass a fresh adjudication order in accordance with law to avoid multiplicity and conflicting orders. Petition disposed of by remand with directions for rehearing.
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