Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Grant of an opportunity of hearing under Section 75(4) and principles of natural justice were determinative: absence of proof that petitioners received the online notice meant no opportunity to be heard, rendering the adjudication contrary to the statutory hearing requirement and natural justice. Consequently the High Court set aside the adjudication and remitted the matter to the Proper Officer for fresh adjudication, leaving merits open. The court further held that limitation may be raised against the fresh proceedings only if that defence was available at the time the original show-cause notice was issued.
Grant of an opportunity of hearing under Section 75(4) and principles of natural justice were determinative: absence of proof that petitioners received the online notice meant no opportunity to be heard, rendering the adjudication contrary to the statutory hearing requirement and natural justice. Consequently the High Court set aside the adjudication and remitted the matter to the Proper Officer for fresh adjudication, leaving merits open. The court further held that limitation may be raised against the fresh proceedings only if that defence was available at the time the original show-cause notice was issued.
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