Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
The primary issue was whether principles of natural justice were violated by improper service of the show-cause notice and failure to physically serve notice of personal hearing. The court found the record establishes no physical service of the SCN or effective personal-hearing notice, meaning the petitioner was deprived of an opportunity to respond; the court relied on relevant precedents holding similar non-service vitiates proceedings. Consequence: the impugned orders were held to be in violation of natural justice and the petition was partly allowed, setting aside the affected orders. - HC
The primary issue was whether principles of natural justice were violated by improper service of the show-cause notice and failure to physically serve notice of personal hearing. The court found the record establishes no physical service of the SCN or effective personal-hearing notice, meaning the petitioner was deprived of an opportunity to respond; the court relied on relevant precedents holding similar non-service vitiates proceedings. Consequence: the impugned orders were held to be in violation of natural justice and the petition was partly allowed, setting aside the affected orders. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
