Tribunal failed to hear both sides before dismissing application. Unjust! Order set aside, matter remanded for fair decision
X X X X Extracts X X X X
X X X X Extracts X X X X
....Application u/s 7 dismissed without arguments addressed. Tribunal failed to adhere to the principle of hearing both parties before condemning. Order set aside, matter remanded for decision after due process. Application u/ss 60(5), 65, and 75 dismissed pre-admission of Section 7 application. Precedents establish Section 65 filing post-Sections 7, 9, or 10 without admission. Tribunal's dismissal solely on pre-admission filing unjustified. Order overturned, matter referred back for lawful consideration. NCLAT referred to as Appellate Tribunal.....
TaxTMI