Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
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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