Transition support services from corporate spinoff for India business segment - TP adjustment deleted; comparables reassessed; goodwill depreciation, ...
Qualification of fire extinguishers as aircraft parts - original duty finding under Notification No.50/2017-Sr.545 vacated; remanded for fresh adjudic...
Show cause notice is the foundation of subsequent proceedings; an adjudicatory order cannot be sustained if it rests on issues not pleaded in the show cause notice because the noticee had no opportunity to respond. The court recorded that the registry cancellation notice and order alleging fraud, willful misstatement/suppression and circular trading were on record, but held that deciding on unpleaded grounds violates the right to be heard and natural justice. The matter was remanded for fresh proceedings with detailed reasons and an opportunity to reply.
Show cause notice is the foundation of subsequent proceedings; an adjudicatory order cannot be sustained if it rests on issues not pleaded in the show cause notice because the noticee had no opportunity to respond. The court recorded that the registry cancellation notice and order alleging fraud, willful misstatement/suppression and circular trading were on record, but held that deciding on unpleaded grounds violates the right to be heard and natural justice. The matter was remanded for fresh proceedings with detailed reasons and an opportunity to reply.
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