Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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