Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Under Section 75(4), an adverse determination could not be made without affording the taxpayer a hearing, and the obligation remained even if the response to the show cause notice was filed late. The High Court found that no personal hearing had been given and the alleged communication relied on by the State was not available on the portal, so the assessment order under Section 73(9) suffered from breach of the mandatory hearing requirement. The order was set aside, and the officer was directed to restore limited portal access, accept the response, and decide the matter afresh after granting hearing in accordance with law.
Under Section 75(4), an adverse determination could not be made without affording the taxpayer a hearing, and the obligation remained even if the response to the show cause notice was filed late. The High Court found that no personal hearing had been given and the alleged communication relied on by the State was not available on the portal, so the assessment order under Section 73(9) suffered from breach of the mandatory hearing requirement. The order was set aside, and the officer was directed to restore limited portal access, accept the response, and decide the matter afresh after granting hearing in accordance with law.
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