International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
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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