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Petition seeking extension of previously granted benefits was...

Audi alteram partem requires fresh consideration with a hearing; authorities must re-examine the representation and decide expeditiously.

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GST March 5, 2026 Case Laws HC
Petition seeking extension of previously granted benefits was remitted for fresh consideration because the issues raised implicate policy choices requiring inter-departmental consultation. The competent Ministries/authorities are directed to re-examine the petitioner's representation, give the petitioner an opportunity to be heard and to file additional documents, and to decide the matter in accordance with law expeditiously. The court refrained from expressing any view on the merits and kept all contentions open; the decision is to be taken promptly by the appropriate authorities after consultation.

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Acts Income Tax