Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
Notice to show cause lacked relevant particulars, breaching principles of natural justice and preventing a meaningful response; accordingly the adjudication was vitiated and must be set aside. Adjudication without providing a hearing violated the statutory hearing right and further undermines validity, as did repetition of the same order and subsequent communications issued after the adjudicator became functus officio, which were held to be without jurisdiction. The matter is remitted for fresh consideration after the notice-issuing authority supplies full particulars and the affected party files a reply; electronic ledger debits arising from the invalid order are to be reversed and recredited.
Notice to show cause lacked relevant particulars, breaching principles of natural justice and preventing a meaningful response; accordingly the adjudication was vitiated and must be set aside. Adjudication without providing a hearing violated the statutory hearing right and further undermines validity, as did repetition of the same order and subsequent communications issued after the adjudicator became functus officio, which were held to be without jurisdiction. The matter is remitted for fresh consideration after the notice-issuing authority supplies full particulars and the affected party files a reply; electronic ledger debits arising from the invalid order are to be reversed and recredited.
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