Regulatory consolidation for investment advisers: SEBI issues master circular consolidating guidance and prescribing compliance, reporting, fees and s...
Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision shou...
Page of 4811
Press 'Enter' after typing page number.
6121 to 6140 of 96208 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The High Court held that the petitioner should be given an opportunity to place a legible copy of the Bill of Lading and any other required documents before the appellate authority, where the refund claim had been rejected because the document was illegible and the shipping-line contention was treated as unsubstantiated. The matter was directed to be reconsidered afresh on merits after permitting production of the legible Bill of Lading and supporting material, reflecting the application of natural justice in the refund appeal process.
The High Court held that the petitioner should be given an opportunity to place a legible copy of the Bill of Lading and any other required documents before the appellate authority, where the refund claim had been rejected because the document was illegible and the shipping-line contention was treated as unsubstantiated. The matter was directed to be reconsidered afresh on merits after permitting production of the legible Bill of Lading and supporting material, reflecting the application of natural justice in the refund appeal process.
Note: It is a system-generated summary and is for quick reference only.