Automotive radio classification treats integrated infotainment features as supplementary, placing complete and qualifying unassembled units under the ...
Separate corporate personality prevents directors from being personally liable for company deposits without a guarantee or independent legal undertaki...
Cross-segment derivatives manipulation: integrated order patterns can support interim restraints, while director liability requires responsibility, co...
Power bank definition limits the customs-duty exclusion, preserving concessional treatment for stationary, grid-scale and industrial battery storage s...
Faceless assessment must comply with principles of natural justice by providing precise notice and a reasonable opportunity to respond before an adverse quasi-judicial order affecting civil consequences is issued. Allowing less than three working days to respond was treated as inadequate where the assessee could not upload material on the portal and instead emailed a reply and supporting documents. Disregarding material acknowledged as forwarded to the Assessment Unit, and recording non-compliance contrary to the record, caused serious prejudice. The assessment order was quashed and remanded for fresh assessment after reasonable hearing and consideration of the response and documents already submitted.
Faceless assessment must comply with principles of natural justice by providing precise notice and a reasonable opportunity to respond before an adverse quasi-judicial order affecting civil consequences is issued. Allowing less than three working days to respond was treated as inadequate where the assessee could not upload material on the portal and instead emailed a reply and supporting documents. Disregarding material acknowledged as forwarded to the Assessment Unit, and recording non-compliance contrary to the record, caused serious prejudice. The assessment order was quashed and remanded for fresh assessment after reasonable hearing and consideration of the response and documents already submitted.
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