Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
HC held that where the taxpayer had filed a reply to the show-cause notice and had requested a personal hearing, the adjudicating authority was bound to consider the explanation, record reasons for rejecting it, and afford a hearing. An adjudication order proceeded on the mistaken assumption that no reply had been filed, and the rectification order also failed to show that the hearing request was addressed. The Court treated this as a failure of independent application of mind and a breach of natural justice, and quashed the orders passed under the GST provisions. The matter was remanded for fresh adjudication on merits after granting a reasonable opportunity of hearing and liberty to adduce evidence.
HC held that where the taxpayer had filed a reply to the show-cause notice and had requested a personal hearing, the adjudicating authority was bound to consider the explanation, record reasons for rejecting it, and afford a hearing. An adjudication order proceeded on the mistaken assumption that no reply had been filed, and the rectification order also failed to show that the hearing request was addressed. The Court treated this as a failure of independent application of mind and a breach of natural justice, and quashed the orders passed under the GST provisions. The matter was remanded for fresh adjudication on merits after granting a reasonable opportunity of hearing and liberty to adduce evidence.
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