Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
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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