Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
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...
Assessment and recovery proceedings were held invalid because service of notice was not proved and the assessee was denied an effective opportunity of hearing, amounting to breach of natural justice. The Court found that the postal notice was returned unserved and the alleged e-mail did not establish effective service, so no notice was served before or after the assessment order. The impugned assessment order and consequential recovery proceedings were therefore quashed, and the matter was remanded to the assessing authority for fresh assessment after due notice and opportunity to respond, with exclusion of the intervening period for limitation.
Assessment and recovery proceedings were held invalid because service of notice was not proved and the assessee was denied an effective opportunity of hearing, amounting to breach of natural justice. The Court found that the postal notice was returned unserved and the alleged e-mail did not establish effective service, so no notice was served before or after the assessment order. The impugned assessment order and consequential recovery proceedings were therefore quashed, and the matter was remanded to the assessing authority for fresh assessment after due notice and opportunity to respond, with exclusion of the intervening period for limitation.
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