Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Violation of natural justice arises where the notice for adjudication does not specify date, time and venue for personal hearing; administrative practice must therefore provide such intimation before a final order is passed, although a fresh show cause notice is not required. Administrative orders must be reasoned; absence of the taxpayer from proceedings does not relieve the tax officer of the duty to furnish a reasoned order after considering available materials. On these grounds the High Court quashed the impugned adjudication and allowed the writ petition.
Violation of natural justice arises where the notice for adjudication does not specify date, time and venue for personal hearing; administrative practice must therefore provide such intimation before a final order is passed, although a fresh show cause notice is not required. Administrative orders must be reasoned; absence of the taxpayer from proceedings does not relieve the tax officer of the duty to furnish a reasoned order after considering available materials. On these grounds the High Court quashed the impugned adjudication and allowed the writ petition.
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