Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
HC held that the impugned order dated 6 February 2025 was vitiated by breach of the statutory rules of natural justice, insofar as the petitioner was not afforded an opportunity for personal oral hearing after service of a show-cause notice and filing of a written reply; under Section 75 the rights to submit a written reply and to an oral hearing are distinct and independently enforceable. The HC set aside the impugned order and allowed the petition by way of remand, directing respondent No.2 to revisit the matter and pass a fresh order in accordance with the mandatory procedural requirements, thereby restoring the petitioner's entitlement to a fair hearing.
HC held that the impugned order dated 6 February 2025 was vitiated by breach of the statutory rules of natural justice, insofar as the petitioner was not afforded an opportunity for personal oral hearing after service of a show-cause notice and filing of a written reply; under Section 75 the rights to submit a written reply and to an oral hearing are distinct and independently enforceable. The HC set aside the impugned order and allowed the petition by way of remand, directing respondent No.2 to revisit the matter and pass a fresh order in accordance with the mandatory procedural requirements, thereby restoring the petitioner's entitlement to a fair hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
