Search Results for "Personal Hearing"

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Refund Rejection Orders Quashed Due to Breach of Rule 92(3) of CGST Rules, 2017 and Violation of Natural Justice. Rejection of refund applications overturned on grounds of non-compliance with procedural rules and denial of opportunity for hearing.

The Petitioner challenged the rejection of its refund application by the department on the grounds of procedural irregularities and a breach of the Ce...

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"Adjudication Order Set Aside Due to Lack of Reasoning: Court Remands for Fresh Hearing" "High Court emphasizes the need for reasoned and speaking orders to uphold principles of natural justice."

The High Court set aside the adjudication order made by the Deputy Commissioner of State Tax on the grounds of failure to provide reasons and lack of ...

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High Court Clarifies Interpretation of "Disputed Tax" Under Maharashtra Municipal Corporation Act. Court rules that interest and penalty are distinct from "disputed tax," allowing appeal without full deposit.

Case Overview: The petitioner challenged an order dated 22nd February 2024, under Section 406(6)(i)(ii) of the Maharashtra Municipal Corporati...

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Court Sets Aside Customs Order Confiscating Imported Medical Equipment. High Court rules in favor of Hemant Surgical Industries Ltd., finding no violation of hazardous waste regulations in the import of used haemodialysis machines.

The petitioner,  challenged the impugned order dated 21st April 2021 issued by the Customs Department, which had confiscated used haemodialysis machi...

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Court Strikes Down Arbitrary Lease Rent Hikes Based on Ready Reckoner Rates. State Government Ordered to Frame New, Fair Policy for Lease Rent Determination Following Landmark Judgment.

The challenge against the State Government's methodology for calculating lease rent for residential lands based on Ready Reckoner rates. The Petitione...

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Court Upholds Tax Collection Obligation on Mysore Sales Under Section 206C. Excise Contractors Deemed "Buyers" in Karnataka Liquor Vending Case, Appeal Dismissed

The application of Section 206C of the Income Tax Act, 1961, regarding tax collection at source on the sale of alcoholic liquor, particularly focusing...

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Court Rules in Favor of Importer in Crude Palm Oil Customs Duty Dispute. High Court Cites Supreme Court Precedent, Orders Refund of Additional Duties Paid Due to Reassessment Based on Newly Issued Tariff Notification

The petitioner imported 12,250 metric tons of Crude Palm Oil under four contracts with Just Oil & Grain Pte. Ltd., Singapore. After the goods arri...

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Court Overturns MSETCL's Debarment of BNC Power Projects Limited. Arbitrary and retrospective application of debarment policy deemed unreasonable by the court.

The Respondent ignored their own letter dated 13th August 2020, granting explicit permission to Sai Hotline to sublet work to the Petitioner. This con...

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Court Quashes Decade-Old Show Cause Notices Due to Procedural Delays. Non-communication of transfer to call book and prolonged delay in adjudication render ICICI Bank subsidiary's show cause notices invalid.

The petitioner, a wholly owned subsidiary of ICICI Bank Limited, sought a declaration from the court that the proceedings initiated by two show cause ...

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Court Quashes Time-Barred MVAT Assessment Order. Four-Year Limitation Exceeded; Personal Hearing Not Granted, Violating Natural Justice Principles

The petition challenges an assessment order and notice of demand issued by the Deputy Commissioner of State Tax for the financial year 2015-16. The pe...