Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
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Section 75(4) requires a personal hearing before an adverse adjudication order is passed, and that statutory obligation is not displaced merely because no written reply was filed. The Court found that the show cause notice and reminder marked personal hearing as not applicable, so no hearing was actually granted. It held that denial of hearing violated both the statutory mandate and natural justice, rendering the adjudication/assessment order vitiated. The order was set aside, with liberty to proceed afresh in accordance with law, including compliance with Section 75(4).
Section 75(4) requires a personal hearing before an adverse adjudication order is passed, and that statutory obligation is not displaced merely because no written reply was filed. The Court found that the show cause notice and reminder marked personal hearing as not applicable, so no hearing was actually granted. It held that denial of hearing violated both the statutory mandate and natural justice, rendering the adjudication/assessment order vitiated. The order was set aside, with liberty to proceed afresh in accordance with law, including compliance with Section 75(4).
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