Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
The HC held that an appellate authority must pass a reasoned order dealing with the grounds raised in the appeal memo, including objections based on natural justice and the request for personal hearing. Dismissing the appeal solely because the appellant was not personally present did not discharge that duty, especially where the appeal alleged breach of Section 75(4) and prejudice from administrative lapse. The appellate order was quashed and the matter remanded for fresh decision after giving an opportunity of hearing, with a direction to consider the grounds even if the appellant again does not appear.
The HC held that an appellate authority must pass a reasoned order dealing with the grounds raised in the appeal memo, including objections based on natural justice and the request for personal hearing. Dismissing the appeal solely because the appellant was not personally present did not discharge that duty, especially where the appeal alleged breach of Section 75(4) and prejudice from administrative lapse. The appellate order was quashed and the matter remanded for fresh decision after giving an opportunity of hearing, with a direction to consider the grounds even if the appellant again does not appear.
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