Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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.
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