Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P ver...
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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