Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
GST registration cancellation requires an adequate opportunity of hearing, not merely a formal chance to respond. The High Court found that the authority fixed a personal hearing before the 30-day reply period had expired and cancelled the registration the next day, which showed undue haste and breached natural justice. The cancellation order was set aside for want of a fair and reasoned decision. The show cause notice was revived, and the competent authority was directed to take the petitioner's reply, grant hearing, and pass a speaking order.
GST registration cancellation requires an adequate opportunity of hearing, not merely a formal chance to respond. The High Court found that the authority fixed a personal hearing before the 30-day reply period had expired and cancelled the registration the next day, which showed undue haste and breached natural justice. The cancellation order was set aside for want of a fair and reasoned decision. The show cause notice was revived, and the competent authority was directed to take the petitioner's reply, grant hearing, and pass a speaking order.
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