Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
HC remanded the matter to the adjudicating authority, setting aside the impugned order and directing fresh adjudication because the petitioner was not afforded audi alteram partem due to failure to file a reply to the show cause notice. The Court found a breach of natural justice and required that the adjudicator afford the petitioner an opportunity to be heard and decide the matter on merits. Remand is conditional on the petitioner depositing Rs.25,000 with the Delhi GST Department as costs for delay. The writ petition is disposed of accordingly, with directions for expeditious re-adjudication consistent with principles of fair hearing.
HC remanded the matter to the adjudicating authority, setting aside the impugned order and directing fresh adjudication because the petitioner was not afforded audi alteram partem due to failure to file a reply to the show cause notice. The Court found a breach of natural justice and required that the adjudicator afford the petitioner an opportunity to be heard and decide the matter on merits. Remand is conditional on the petitioner depositing Rs.25,000 with the Delhi GST Department as costs for delay. The writ petition is disposed of accordingly, with directions for expeditious re-adjudication consistent with principles of fair hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
