Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Section 75(4) of the GST regime requires that an opportunity of hearing be granted upon receipt of a request; failure to afford a personal hearing renders the impugned action procedurally infirm and susceptible to challenge. Where the authority refusing advance rulings is hierarchically superior to the appellate authority, the alternative remedy is ineffective as a practical and legal recourse, permitting invocation of constitutional relief. The practical effect is that absence of procedural hearing and an ineffective alternative remedy justifies setting aside the impugned administrative order.
Section 75(4) of the GST regime requires that an opportunity of hearing be granted upon receipt of a request; failure to afford a personal hearing renders the impugned action procedurally infirm and susceptible to challenge. Where the authority refusing advance rulings is hierarchically superior to the appellate authority, the alternative remedy is ineffective as a practical and legal recourse, permitting invocation of constitutional relief. The practical effect is that absence of procedural hearing and an ineffective alternative remedy justifies setting aside the impugned administrative order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
