Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Authorization requirements for customs brokers and benami shipping bills: tribunal upholds licence revocation and penalties after COVID time limit fou...
Eligibility for notification exemption on imported fertilizers challenged; penalty, interest and confiscation set aside after voluntary payment and no...
Failure to serve statutory notices and to afford an opportunity of hearing breached principles of natural justice and constituted a procedural irregularity; as a result the ex parte adjudication was quashed and the matter remitted for fresh consideration. The petitioners were permitted to file a physical reply within a limited period and the adjudicating authority was directed to afford a hearing (virtual or physical), pass a speaking order considering the reply and available material, and communicate the decision within specified time-frames; merits were not adjudicated.
Failure to serve statutory notices and to afford an opportunity of hearing breached principles of natural justice and constituted a procedural irregularity; as a result the ex parte adjudication was quashed and the matter remitted for fresh consideration. The petitioners were permitted to file a physical reply within a limited period and the adjudicating authority was directed to afford a hearing (virtual or physical), pass a speaking order considering the reply and available material, and communicate the decision within specified time-frames; merits were not adjudicated.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
