https://www.taxtmi.com/caselaws?id=765160 The HC set aside the Order-in-Original dated 24.03.2023 due to procedural deficiencies, particularly regarding the failure to verify the authenticity of a name change certificate and the lack of consideration for the petitioner's SEZ tax exemption claim. The Court emphasized the need for procedural fairness, directing the competent authority to conduct a fresh evaluation. This includes verifying documents through appropriate channels, providing a personal hearing, and allowing the petitioner to submit original documents and additional replies. The Court refrained from commenting on the merits, focusing on ensuring a fair adjudication process. en-us Tue, 21 Jan 2025 00:00:00 +0530 Mon, 27 Jan 2025 08:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765160 The HC set aside the Order-in-Original dated 24.03.2023 due to procedural deficiencies, particularly regarding the failure to verify the authenticity of a name change certificate and the lack of consideration for the petitioner's SEZ tax exemption claim. The Court emphasized the need for procedural fairness, directing the competent authority to conduct a fresh evaluation. This includes verifying documents through appropriate channels, providing a personal hearing, and allowing the petitioner to submit original documents and additional replies. The Court refrained from commenting on the merits, focusing on ensuring a fair adjudication process. Case-Laws Customs Tue, 21 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765160