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Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
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Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Service of notice at an incorrect address, despite the taxpayer having informed the authorities of the changed address and the same being reflected in the registration certificate, violated audi alteram partem. The HC found that the show cause notice, adjudication order and appellate order were all served at the old address, and the appellate authority also failed to address the contention of non-receipt of notices and order. The petitioner was therefore denied an effective opportunity to defend the case. On that ground, the impugned proceedings were quashed and the matter was remanded for fresh proceedings in accordance with law.
Service of notice at an incorrect address, despite the taxpayer having informed the authorities of the changed address and the same being reflected in the registration certificate, violated audi alteram partem. The HC found that the show cause notice, adjudication order and appellate order were all served at the old address, and the appellate authority also failed to address the contention of non-receipt of notices and order. The petitioner was therefore denied an effective opportunity to defend the case. On that ground, the impugned proceedings were quashed and the matter was remanded for fresh proceedings in accordance with law.
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