Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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Natural justice and audi alteram partem obligations govern appellate adjudication: where an order is passed without affording the department a fair hearing, the appellate authority may set aside the decision and remand for fresh adjudication. Section 128-A permits referring matters back when principles of natural justice were not followed, and authorities must give clear reasons for orders. The impugned Commissioner (Appeals) order was found to breach natural justice and was set aside, with directions to decide the appeals de novo after giving both sides opportunity to be heard.
Natural justice and audi alteram partem obligations govern appellate adjudication: where an order is passed without affording the department a fair hearing, the appellate authority may set aside the decision and remand for fresh adjudication. Section 128-A permits referring matters back when principles of natural justice were not followed, and authorities must give clear reasons for orders. The impugned Commissioner (Appeals) order was found to breach natural justice and was set aside, with directions to decide the appeals de novo after giving both sides opportunity to be heard.
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