Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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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