Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Alleged breach of natural justice by relying on fresh charges not in the show cause notice renders a removal order vulnerable and brings the matter within exceptions to the bar on writ jurisdiction despite an alternate statutory remedy; accordingly the writ petition was entertained. The Collector's order impermissibly relied on additional grounds without fresh notice, violating audi alteram partem. The order also failed to record reasons demonstrating application of mind by rejecting explanations, making the decision arbitrary. Result: the impugned orders were set aside and the Section 205 proceedings remitted for fresh consideration with a hearing and reasoned order.
Alleged breach of natural justice by relying on fresh charges not in the show cause notice renders a removal order vulnerable and brings the matter within exceptions to the bar on writ jurisdiction despite an alternate statutory remedy; accordingly the writ petition was entertained. The Collector's order impermissibly relied on additional grounds without fresh notice, violating audi alteram partem. The order also failed to record reasons demonstrating application of mind by rejecting explanations, making the decision arbitrary. Result: the impugned orders were set aside and the Section 205 proceedings remitted for fresh consideration with a hearing and reasoned order.
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