Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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.