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...
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.
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