Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Failure to grant an effective personal hearing after a specific request vitiated the adjudication order for breach of natural justice. The HC held that under Section 75(4), once a hearing is sought, it becomes mandatory, and the date of hearing must be separately intimated in advance. A mere statement in the order that the petitioner was heard on the same day its reply was filed was insufficient, especially where the show-cause notice only called for a reply and did not inform that oral hearing would also occur then. The adjudication was therefore set aside, with liberty to the authority to give due notice, hear the petitioner afresh, and pass a fresh order.
Failure to grant an effective personal hearing after a specific request vitiated the adjudication order for breach of natural justice. The HC held that under Section 75(4), once a hearing is sought, it becomes mandatory, and the date of hearing must be separately intimated in advance. A mere statement in the order that the petitioner was heard on the same day its reply was filed was insufficient, especially where the show-cause notice only called for a reply and did not inform that oral hearing would also occur then. The adjudication was therefore set aside, with liberty to the authority to give due notice, hear the petitioner afresh, and pass a fresh order.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4823 
Join Channel 
