Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
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Principles of natural justice and protection against arbitrary administrative action form the central subject: the note examines undue haste by a tax authority as violative of Article 14, emphasising that hearings must be meaningful and capable of altering outcomes. It addresses rectification under section 161 and adjudication under section 74 of the GST Act, and treats limitation as a mixed question of law and fact; the operative consequence urged is fresh consideration of rectification, limitation and adjudication after affording a proper opportunity of hearing.
Principles of natural justice and protection against arbitrary administrative action form the central subject: the note examines undue haste by a tax authority as violative of Article 14, emphasising that hearings must be meaningful and capable of altering outcomes. It addresses rectification under section 161 and adjudication under section 74 of the GST Act, and treats limitation as a mixed question of law and fact; the operative consequence urged is fresh consideration of rectification, limitation and adjudication after affording a proper opportunity of hearing.
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