Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
The dominant issue was whether the appellate order under s.250 was vitiated for breach of natural justice due to denial of a requested personal hearing through video conferencing under the Faceless Appeal Scheme, 2021. Since the record showed that a specific request for such hearing was made via the National Faceless Appeal Centre but no hearing was granted, the order was treated as procedurally infirm. The appeal was restored to the first appellate authority for de novo adjudication after granting an opportunity of personal hearing in accordance with the Scheme, with liberty to make a fresh request under the relevant clause. - ITAT
The dominant issue was whether the appellate order under s.250 was vitiated for breach of natural justice due to denial of a requested personal hearing through video conferencing under the Faceless Appeal Scheme, 2021. Since the record showed that a specific request for such hearing was made via the National Faceless Appeal Centre but no hearing was granted, the order was treated as procedurally infirm. The appeal was restored to the first appellate authority for de novo adjudication after granting an opportunity of personal hearing in accordance with the Scheme, with liberty to make a fresh request under the relevant clause. - ITAT
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