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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...
An adverse order under Section 129(3) must be preceded by consideration of the affected party's objections and an adequate hearing. Where objections were filed but ignored, and the order was passed without recording reasons on the penalty issue or dealing with the submissions made, the order is vitiated for breach of natural justice and audi alteram partem. The proper course is to set aside such an order and remand the matter for fresh adjudication through a reasoned decision after granting a fair opportunity of hearing.
An adverse order under Section 129(3) must be preceded by consideration of the affected party's objections and an adequate hearing. Where objections were filed but ignored, and the order was passed without recording reasons on the penalty issue or dealing with the submissions made, the order is vitiated for breach of natural justice and audi alteram partem. The proper course is to set aside such an order and remand the matter for fresh adjudication through a reasoned decision after granting a fair opportunity of hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
