Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
A meaningful opportunity of hearing is part of audi alteram partem, and a truncated notice period for producing voluminous documents can amount to breach of natural justice. The HC held that mere attendance at the hearing was not enough where the statute contemplates a real, reasonable and effective opportunity, and that short adjournment requests must be fairly considered. Since the order was passed the same day as the hearing concluded, the court found legitimate concern that the material was not properly considered. The writ was entertained despite an alternate remedy objection, the impugned order was quashed, and the matter was remanded for fresh adjudication.
A meaningful opportunity of hearing is part of audi alteram partem, and a truncated notice period for producing voluminous documents can amount to breach of natural justice. The HC held that mere attendance at the hearing was not enough where the statute contemplates a real, reasonable and effective opportunity, and that short adjournment requests must be fairly considered. Since the order was passed the same day as the hearing concluded, the court found legitimate concern that the material was not properly considered. The writ was entertained despite an alternate remedy objection, the impugned order was quashed, and the matter was remanded for fresh adjudication.
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