Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
An assessment order rejecting input tax credit under Section 74 was quashed because the petitioner was not afforded a proper personal hearing and the show cause notice was found to be vague. The Court accepted that the authorised representative had been sent to another officer for document verification rather than being effectively heard, and held that one more meaningful opportunity of hearing was required. It also held that the notice did not sufficiently disclose the specific allegations later relied on in the order, impairing the petitioner's ability to respond. The matter was remitted for fresh consideration after hearing the petitioner and permitting additional documents.
An assessment order rejecting input tax credit under Section 74 was quashed because the petitioner was not afforded a proper personal hearing and the show cause notice was found to be vague. The Court accepted that the authorised representative had been sent to another officer for document verification rather than being effectively heard, and held that one more meaningful opportunity of hearing was required. It also held that the notice did not sufficiently disclose the specific allegations later relied on in the order, impairing the petitioner's ability to respond. The matter was remitted for fresh consideration after hearing the petitioner and permitting additional documents.
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