Change of corporate management after approved resolution plan - writ maintainable; property attachment not 'transfer' under PBPT; Section 32A protecti...
Annuloplasty band classification as implanted therapeutic appliance, not anatomical replacement, resulting in classification under tariff heading for ...
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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