Customs transaction value rejection requires communicated reasonable doubt, while written reassessment acceptance preserves challenges to enhanced val...
Challenge-mechanism compliance clarifications permitted, while unilateral revised resolution plans may be refused under creditors' commercial discreti...
Effective opportunity of personal hearing in GST adjudication requires that the hearing be scheduled after expiry of the deadline for replying to the show-cause notice. Scheduling it earlier makes the hearing illusory because the taxpayer cannot first submit the permitted response, thereby breaching principles of natural justice. Adjudication and appellate orders passed in these circumstances were quashed, with fresh proceedings to recommence from the show-cause notice stage after allowing a reply and then fixing a personal hearing.
Effective opportunity of personal hearing in GST adjudication requires that the hearing be scheduled after expiry of the deadline for replying to the show-cause notice. Scheduling it earlier makes the hearing illusory because the taxpayer cannot first submit the permitted response, thereby breaching principles of natural justice. Adjudication and appellate orders passed in these circumstances were quashed, with fresh proceedings to recommence from the show-cause notice stage after allowing a reply and then fixing a personal hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
