Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Reassessment against a deceased assessee: procedural defect mandates fresh reassessment; nonresponsive petitioner may be treated as legal representati...
Ex parte adjudication and consequent GST registration cancellation were challenged as violating principles of natural justice, since the assessee alleged absence of pre-intimation, inadequate opportunity to respond to Form DRC-01 show-cause notice, and denial of personal hearing. Accepting that the non-response was due to bona fide and unavoidable circumstances constituting sufficient cause, the court adopted a justice-oriented approach and held that the adjudication required reconsideration after affording a fair opportunity to file a reply and contest the proceedings. The impugned order was set aside and the matter remitted to the proper officer for fresh decision from the reply stage, with the petition allowed. - HC
Ex parte adjudication and consequent GST registration cancellation were challenged as violating principles of natural justice, since the assessee alleged absence of pre-intimation, inadequate opportunity to respond to Form DRC-01 show-cause notice, and denial of personal hearing. Accepting that the non-response was due to bona fide and unavoidable circumstances constituting sufficient cause, the court adopted a justice-oriented approach and held that the adjudication required reconsideration after affording a fair opportunity to file a reply and contest the proceedings. The impugned order was set aside and the matter remitted to the proper officer for fresh decision from the reply stage, with the petition allowed. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
