Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
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 4811 
Join Channel 
