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 ...
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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