Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
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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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