Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
Petition challenges validity of an assessment completed under faceless assessment where the taxpayer was prevented by the portal from filing a reply and from obtaining a personal hearing; an online grievance remained unredressed. The court found these procedural deprivations breached the principles of natural justice, declined to consider the substantive merits, and held the assessment and consequential demand invalid for want of opportunity to be heard. The operative effect directs reopening of assessment proceedings, permitting filing of the reply and affording an opportunity of hearing before any fresh orders are passed.
Petition challenges validity of an assessment completed under faceless assessment where the taxpayer was prevented by the portal from filing a reply and from obtaining a personal hearing; an online grievance remained unredressed. The court found these procedural deprivations breached the principles of natural justice, declined to consider the substantive merits, and held the assessment and consequential demand invalid for want of opportunity to be heard. The operative effect directs reopening of assessment proceedings, permitting filing of the reply and affording an opportunity of hearing before any fresh orders are passed.
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