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TMI Updates - Newsletter dated: February 20, 2018


  1. Income Tax : Cancellation of Registration certificate u/s 12A - CIT had no jurisdiction to cancel the registration certificate once granted by him under Section 12A till the power was expressly conferred on the CIT by Section 12AA(3) of the Act w.e.f. 01.10.2004 - SC

  2. Income Tax : Reopening of assessment - validity of reasons to believe - on the application of method of valuation as mandated by the Explanation to Section 56(2)(vii) of the Act, prima facie, the Assessing Officer could not have had reason to believe that income chargeable to tax has escaped assessment. - HC

  3. Income Tax : Penalty u/s 271(1)(c) - Even if it is presumed that assessee was not eligible for allowance of depreciation even then the penalty u/s 271(1)(c) cannot be imposed - Tri

  4. Companies Law : Winding up petition - Just because the name of the company is struck off the register under Section 248 of the Companies Act, 2013, that will not come in the way of the Court to pass an order winding up of company. - HC

  5. Service Tax : Refund of unutilized CENVAT credit - Export proceeds / money was routed by the Foreign Service receiver through M/s. Wells Forgo NA, USA through HSBC Bank. Ultimately the amount was received by the appellant in rupees - Refund allowed. - Tri

  6. Service Tax : When the appellant has earned a substantial consideration by dumping debries through trippers and trucks i.e own transportation, then the tax is leviable, may be as unregistered dealer - liability of service tax sustained - Tri

  7. VAT and Sales Tax : Input tax credit - denial on the ground that the said input tax related to purchases effected from seven dealers, whose returns were not traceable - no input tax credit can be disallowed on the premise that the selling dealer is de-registered subsequent to the relevant tax periods. - HC


Circulars / Instructions / Orders

Case Laws:

More information of case laws are visible to the Subscriber of a package i.e:-
Party Name, Court Name, Date of Decision, Full Text of Headnote, Decision etc.

  1. 2018 (2) TMI 1211

    Disallowance of commission expenses - Held that - A customer intending to purchase a vehicle would visit an auto dealer directly, and on the basis of discussions, including demonstration, as well as other relevant factors, viz. past experience, reputation of the manufacturer, etc., take a decision, also co-opting the information gathered from other such dealers of the same or different manufacturers, i.e., as per his needs and budget. Why, then, ....... + More

  2. 2018 (2) TMI 1212

    Rejection of books of accounts - profit estimation - Held that - Income has to be computed in accordance with the method of accountancy followed by an Assessee i.e. cash or mercantile, such method has to be followed keeping in view the Accounting Standard notified by the Central Government from time to time. Sub clause 3 provides a situation, that is, if the Assessing Officer is unable to deduce the true income. On the basis of method of accounta....... + More

  3. 2018 (2) TMI 1220

    Cancellation of Registration certificate u/s 12A - CIT s express power to cancel/withdraw/recall the registration certificate once granted by him under Section 12A - Held that - CIT had no express power of cancellation of the registration certificate once granted by him to the assessee under Section 12A till 01.10.2004. It is for the reasons that, first, there was no express provision in the Act vesting the CIT with the power to cancel the regist....... + More

  4. 2018 (2) TMI 1209

    Deduction u/s 54F - new residential flat is situated outside India and hence deduction u/s 54F is not available - Held that - There is an amendment by Finance Act 2014 in Section 54F, with effect from 01.04.2015 wherein the benefit of deduction u/s 54F will be allowed only when reinvestment in residential house property is made within India. Prior to the aforesaid amendment , there was no bar for the taxpayer making investments outside India in r....... + More

  5. 2018 (2) TMI 1210

    Transfer pricing adjustment - assessee s payment of royalty to its AE - MAM selection - ALP determination - Held that - The assessee s payment of royalty to its AE was justified by using the external CUP, that is, by placing catena of comparable uncontrolled transaction of the third parties. TPO without actually carrying out any analysis of the comparables during the remand proceedings or assigning any basis had simply held that royalty should be....... + More

  6. 2018 (2) TMI 1208

    Validity of return - it was submitted by the assessee that the original return on 29.09.2010 in physical form was filed by him and since the subsequent return in electronic form on 26.05.2011 was not filed by him, the same should be ignored. It was also submitted by the assessee that the said return was filed by somebody else with ill intention giving higher figures of sale, purchase and other expenses. BR BR Held that - We find merit in this con....... + More

  7. 2018 (2) TMI 1218

    Reopening of assessment - validity of notice - Held that - We are conscious that the return of the assessee was originally accepted without scrutiny and that therefore the Assessing Officer had much greater latitude in reopening such assessment. Nevertheless, even in such cases, reopening of the assessment is not permissible in law unless the Assessing Officer has reason to believe that income chargeable to tax has escaped assessment. In this con....... + More

  8. 2018 (2) TMI 1219

    Reopening of assessment - validity of notice - Held that - We are conscious that the return of the assessee was originally accepted without scrutiny and that therefore the Assessing Officer had much greater latitude in reopening such assessment. Nevertheless, even in such cases, reopening of the assessment is not permissible in law unless the Assessing Officer has reason to believe that income chargeable to tax has escaped assessment. In this con....... + More

  9. 2018 (2) TMI 1207

    Unexplained cash credit u/s.68 - proof of the claim of the share application money received - Held that - Perusal of the bank accounts shows that in all the cases, transactions are with identical companies, from where, the money is coming and it is received either on the same day or immediately previous day to the date of transfer of the funds through RTGS. Admittedly, these evidences need to be examined in detail. This being so, the issues in th....... + More

  10. 2018 (2) TMI 1217

    Addition of excise duty - valuation of closing stock made u/s 145A - special audit scope - As decided by HC 2017 (8) TMI 188 - BOMBAY HIGH COURT tax audit report of the statutory auditor and the audit report of the Comptroller & Auditor General of India shows that the impact of inclusion of excise duty in the value of closing stock stands nil, hence no additions - Held that - Application for exemption from filing certified copy of the impugne....... + More

  11. 2018 (2) TMI 1216

    Reopening of assessment - validity of reasons to believe - valuation of shares - income has escaped assessment on application of Section 56(2)(vii) - Held that - 6 Prima facie, the order disposing of the objections, while dealing with the objection of no reason to believe that income has escaped assessment on application of Section 56(2)(vii) of the Act, has completely ignored the Explanation thereto. The Explanation to Section 56(2) (vii) of the....... + More

  12. 2018 (2) TMI 1215

    Addition u/s 14A - Tribunal found that the assessee had surplus tax free funds thus there was no question of disallowance of any interest income and even after completing the format, the disallowance cannot exceed the total administrative expenditure incurred by the assessee - Held that - We are fully in agreement with the view of the Tribunal. Under no circumstances, can the Assessing Officer attribute administrative expenses for earning tax fre....... + More

  13. 2018 (2) TMI 1206

    Assessment u/s 153A - disallowance u/s. 40A(3) - Held that - Since assessee has not claimed any expenditure, therefore, no disallowance can be made during the year under consideration. See M/s Galaxy Dwellers (P) Ltd. vs. DCIT 2017 (11) TMI 112 - ITAT DELHI . BR BR Hon ble Punjab & Haryana High Court in the case of Gurdas Garg vs. CIT (2015 (8) TMI 569 - PUNJAB & HARYANA HIGH COURT) has held that where genuineness of transactions made in ....... + More

  14. 2018 (2) TMI 1205

    Penalty u/s 271(1)(c) - depreciation claim - Held that - Assessee had filed complete particulars with respect to assets on which depreciation was claimed. The assessee has also filed chart of fixed assets placed at page No. 3 of the paper book showing claim of the said depreciation. From the above documents itself, the Assessing Officer has observed that the assessee has claimed depreciation to the extent of ₹ 2,57,677/- and therefore, it c....... + More

  15. 2018 (2) TMI 1204

    Revision u/s 263 - addition towards share capital and share premium u/s 68 - Held that - Admittedly, the assessee had not appeared before the Ld. CIT despite repeated opportunities. From the Affidavit filed by the Ld. AR before us, we find that the assessee had been dependent on one Chartered Accountant who has been given the brief to handle the income tax affairs before the Ld. CIT and who in turn had not represented the assessee before the CIT ....... + More

  16. 2018 (2) TMI 1214

    Reopening of assessment - claim of deduction u/s 10B - Held that - The claim was u/s 10B and as per clause (3) of the provision, deduction claimed had to be of amounts which is brought into the Country, within six months from the close of the previous year. The previous year ended on 31-03-2005 and the assessee ought to have brought in the amounts prior to 30-09-2005, unless extended by the Reserve Bank of India as provided under Explanation to s....... + More

  17. 2018 (2) TMI 1203

    Penalty u/s 271(1)(c) - undisclosed investment - return of income furnished after the date of search - Held that - The undisclosed income was detected/discovered in the form of investment in he property and therefore the assessee was found to be owner of assets value of which was not disclosed and consequently it falls in clause (i) to explanation 5A to section 271 (1)(c). BR BR There is no dispute that assessee admitted the acquisition of proper....... + More

  18. 2018 (2) TMI 1202

    Validity of proceedings invoked u/s 153C - no satisfaction note was recorded - notice without sanction of law - Held that - AO of searched person, as a jurisdictional requirement, must record his satisfaction that incriminating material found as a result of search belongs to assessee herein. In this regard, we take note of the plea of the assessee that no satisfaction note has been found recorded by the AO of the searched person to show that any ....... + More

  19. 2018 (2) TMI 1213

    Treating entire share capital of the assessee/appellant as its income - unaccounted income - Held that - In the light of the provisions of Section 68 of the Act and the legal position referred to above, we are of the opinion that the assessee has failed to discharge its initial burden to prove that the money of ₹ 48,58,000/- was collected through share capital. Therefore, the A.O. is wholly justified in rejecting the stand of the assessee a....... + More

  20. 2018 (2) TMI 1201

    Bogus purchases - profit estimation - Held that - The assessee has failed to discharge the primary onus of proving the purchases as it could not produce sufficient evidences to show actual delivery of material and also could not produce confirmatory letters from the alleged bogus suppliers and thus failed to substantiate the purchases. The assessee is a trader and there could be no sales without purchases. BR BR Addition, which could be made, was....... + More

  21. 2018 (2) TMI 1200

    Cancellation of redemption certificates - imposition of fiscal penalty - Held that - from a perusal of the affidavit in support and the annexures thereto it is found that none of the factual developments post institution of the writ petition have been denied or controverted by the Revenue - Once identically situate, parties have obtained the relief and in terms of the order of the CESTAT, as confirmed by the Hon ble Supreme Court and these certif....... + More

  22. 2018 (2) TMI 1199

    Issuance of guidelines for Registration of Sale Contracts for Import of Poppy Seeds from China - Public Notice No.PS-11/2016 (Annexure- W) - Amendment in the condition No.3(c) of the import policy, imposing quantitative restriction - issuance of guidelines for registration of sale contracts for import of poppy seeds from Turkey and China Governments - selection of applicants through draw of lots - validity of public notices dated 4.11.2016 and 5........ + More

  23. 2018 (2) TMI 1198

    Condonation of delay - Whether the CESTAT was right in passing the order dated 2nd February, 2017 and dismissing the application for rectification on the ground that the Tribunal does not have any power of review and hear the appeal on merits notwithstanding the fact that the appellant had filed an application that there was error apparent on the face of the order dated 20th October, 2014? BR BR Held that - there was an error apparent in the orde....... + More

  24. 2018 (2) TMI 1197

    Confiscation of seized Betel Nuts - smuggling - Held that - the appellant had not refuted the allegations against them except that the goods are non-notified items - the quantum of redemption fine and penalty are excessive - the fine and penalties imposed on the appellants are reduced to 50% of the amount as ordered - appeal allowed in part........ + More

  25. 2018 (2) TMI 1196

    Classification of imported goods - Palm Stearin - Adjudicating authority vide speaking order classified the goods imported under chapter 38.23 as against the claim of the Respondent before him being covered under chapter 15.11 - Held that - the issue is now covered by the decision of Hon ble Apex Court in the case of Commissioner of Central Excise, Customs & Service Tax Visakhapatnam vs. Jocil Ltd 2010 (12) TMI 24 - Supreme Court of India , w....... + More

  26. 2018 (2) TMI 1195

    Scope of SCN - classification of imported goods - Held that - In the SCN the revenue sought classification under CTH 44219019 whereas in the appeal the revenue now want to change the classification to CTH 44219090 which is beyond the scope of the SCN - appeal not maintainable as beyond the scope of SCN - Appeal dismissed........ + More

  27. 2018 (2) TMI 1194

    Benefit of N/N. 21/2002-Cus dated 01.03.2002 - inport of D.C. Defibrillators for Internal use & Pacemakers - Revenue says that internal use means the Defibrillator is required to be used internally - Appellant explains that the equipment cannot be used in the body of a patient. BR BR Held that - Revenue has no evidence to show that D.C. Defibrillators is required to be used in the heart but not in the Operation Theatre. When Revenue fails to ....... + More

  28. 2018 (2) TMI 1193

    Dissolution of company - Held that - As stated in the present report, there are no assets and properties of the company nor any fund is available in the account of the company and, therefore, that the Registrar of the Companies as well as other Government Departments have no objection if the company is allowed to be dissolved. BR BR Court having heard learned advocate for the Official Liquidator and having considered the contents of the present r....... + More

  29. 2018 (2) TMI 1192

    Dissolution of company in voluntary winding up seeked - Held that - As there are no assets and properties nor any fund is available in the account of the company and that the Registrar of the Companies as well as other Government Departments have no objection if the company is allowed to be dissolved. BR BR The Court, having heard learned advocate for the Official Liquidator and having considered the contents of the present report with the docume....... + More

  30. 2018 (2) TMI 1191

    Decree against the Defendants to jointly and severally pay to the Plaintiffs the outstanding principal amount along with interest accrued thereon - whether the present suit filed on 27th October, 2015 is barred by the Law of Limiation? - Held that - Mentioned paragraph in the e-mail dated 12th April, 2013 (Exhibit-BB-8 at page 374 of the Plaint) constitutes an acknowledgment on the part of Om Sai Motors that they are liable to pay ₹ 5 Crore....... + More

  31. 2018 (2) TMI 1190

    Winding up petition - Power of Registrar to strike defunct company off register - Held that - Just because the name of the company is struck off the register under Section 248 of the Companies Act, 2013, that will not come in the way of the Court to pass an order winding up of company. BR BR Therefore, even under the Companies Act, 1956, if the Registrar of Companies was to strike off the name of the company from the register, that would not affe....... + More

  32. 2018 (2) TMI 1189

    Rejection of revision application - rejection on the ground that the said application has been filed belatedly after 9 months from the date when the case was fixed for defence evidence - Held that - The documents which are sought to be summoned from the complainant cannot be said to be necessary for the disposal of the case. The burden is on the applicant to rebut the presumption as provided under Section 139 of Negotiable Instruments Act. BR BR ....... + More

  33. 2018 (2) TMI 1222

    Corporate Insolvency Resolution Process - Duties of resolution professional - non-compliance of the requirements of the Code - Held that - Non-issuance of the notice of the Meeting of the COC held on 4.1.2018 to the Resolution Applicant in this case is not fatal which requires interference of this Adjudicating Authority with the decision of the COC. BR BR Here, the COC rejected the Resolution Plan not on the ground that it is not a viable Resolut....... + More

  34. 2018 (2) TMI 1221

    Corporate insolvency process - satisfaction of default - Held that - The case is remitted back to the Adjudicating Authority (National Company Law Tribunal), New Delhi to admit the application under Section 10 after notice to the parties if there is no defect. In case of any defect, appellant be allowed time to remove the defects. The appeal is allowed with the aforesaid observations. See M/s. Unigreen Global Private Limited vs. Punjab National B....... + More

  35. 2018 (2) TMI 1187

    CENVAT credit - denial on the ground that they have not filed proper ST-3 return for the relevant period - Held that - Admittedly the impugned order proceeded in a summary manner to deny the credit by simply recording that the services are not covered under the definition of input services and, hence, they are allowed for credit. Even, a plain perusal of the various input services like security services, electrical works, repair and maintenance, ....... + More

  36. 2018 (2) TMI 1186

    Club or association service - the affiliation fee and the membership fee received from district level academy members of the assessee/appellant - Held that - There can be no service and tax liability in such arrangement of members availing certain facilities provided by association of such members forming into a club - the demand of service tax under club or association service and also penalties relatable to such tax liability. BR BR Irrespectiv....... + More

  37. 2018 (2) TMI 1185

    Refund of unutilized CENVAT credit - N/N. 5/2006-CE (NT) dated 14.3.2006 - denial on the ground that the condition that the payment for export service is to be received by the service provider in convertible foreign exchange was not satisfied - Held that - one of the conditions for allowing refund is that the proceeds for export of service should have been received in convertible foreign currency - In respect of the present refund claims, the pro....... + More

  38. 2018 (2) TMI 1184

    Valuation - includibility - transaction charges - Stock Broking Service - Held that - It cannot be nobodys case that the transaction charges are charged by the appellants on the clients. It is evident that these charges are required to be paid by the clients only to the stock exchange for the transactions in shares or stocks that they may have entered into on their own or through the stock brokers like the appellant herein. Merely because the app....... + More

  39. 2018 (2) TMI 1183

    CENVAT credit - extended period of limitation - Held that - the appellant availed the credit on the basis of the documents prepared in ERP System. Apparently there is a doubt on availment of the credit on trading goods. In any event, there is no material available on record of suppression of facts with intent to evade payment of tax. BR BR The Tribunal in the case of Rajasthan Renewable Energy Corporation Limited Vs. Commissioner of Central Excis....... + More

  40. 2018 (2) TMI 1188

    Levy of service tax - activity done by the petitioner namely erection, maintenance and repairs of street lights for the use of Municipal Corporation - Held that - The inability to pay the mandatory pre-deposit cannot be a ground to entertain a writ petition - Petition not maintainable - petition dismissed........ + More

  41. 2018 (2) TMI 1182

    Refund claim - N/N. 27/2012-CE (NT) - denial on the premise that services for which they have availed Cenvat credit are not input services and appellant has filed 3 times revised returns showing different figures - Held that - The fact of revised return is on record. Nowhere in the Finance Act, 1994 it is stated that return is to be revised once, twice or thrice. If there is mistake, it is right of the appellant to revise the return and there is ....... + More

  42. 2018 (2) TMI 1181

    Refund claim - rejection on the ground of time limitation - Held that - if an assessee paid the duty/service tax by mistake or in good faith or pressure from the Dept. the said amount shall go to deposit towards Service Tax or duty - Admittedly, in this case, the appellant has paid Service Tax being recipient by mistake therefore, the said amount shall be deposit as Service Tax and the provisions of Sec 11B of the Act is not applicable - refund a....... + More

  43. 2018 (2) TMI 1180

    Refund claim - time limitation - whether the time limit prescribed u/s 11B of the CEA 1944 in respect of filing of refund claims whether has to be considered from the end of the quarter as prescribed u/r 5 of CCR 2004 read with N/N. 5/2006, dated 14-3-2006 as amended by N/N. 27/2012 or should be applied from the date of receipt of payment for export of services? BR BR Held that - As numerous appeals are pending in this Bench on this point of comp....... + More

  44. 2018 (2) TMI 1179

    Levy of service tax - manpower supply service - Held that - Wherever manpower of appellant was used as per the terms agreed by agreement dated 27-09-2009, there cannot be levy of service tax in disguise holding manpower supply service was provided. The Agreement when read together with the material fact as above, that does not call for levy of service tax on the appellant in respect of alleged manpower supply service - appeal allowed........ + More

  45. 2018 (2) TMI 1178

    GTA Service - the appellant had transported Debris by deploying their own trippers and trucks where Debries were loaded - main contention of the appellant is that debries is not a goods and it has no value, so liability of tax does not arise - Held that - it appears that debries is not value less item as appellant has got substantial amount by dumping the debries. Had there not been any debries, there was no question of transportation - It is evi....... + More

  46. 2018 (2) TMI 1177

    Penalty - Valuation - CHA Services, for service tax purpose - quantification of lump sum amount - Held that - As the amounts were to be reconciled in the accounts and the non-payment in time is attributable to reconciliation of receipt, we find that it is a fit case for invoking Section 80 for waiver of penalty imposed on this tax liability - penalty set aside - appeal allowed........ + More

  47. 2018 (2) TMI 1175

    CENVAT credit - input services - Service Tax paid on the consulting engineering services received by the appellant in relation to structural design and drawing of cellar foundation of 6 HI Mill Project - Held that - Admittedly the consulting engineer services stand used by the appellant for the purpose of execution of the construction of structural design and drawing of cellar foundation of 6 HI Mill Project. As the exclusion is not only in respe....... + More

  48. 2018 (2) TMI 1174

    Interest on delayed payment of duty - whether the appellant is liable for payment of interest on delayed payment of nine days from 06.09.2013 to 14.09.2013 on ₹ 5,02,36,000/-? - Held that - issue is no more res-integra in view of the decision of the Tribunal in the case of Trimurti Fragrances Pvt. Ltd. Vs. Commissioner of Central Excise, Delhi 2016 (2) TMI 718 - CESTAT NEW DELHI , where it was held that the third proviso to Rule 9, the duty....... + More

  49. 2018 (2) TMI 1171

    CENVAT credit - input services of Commercial and Industrial Construction Service - whether the services in relation to setting up of marketing office of the appellant-factory received prior to 1.4.2011 but the credit distributed and availed on the basis of Input Service Distributor (ISD) invoice during November 2011 is entitled for CENVAT Credit as an input service under Rule 2(1) of CCR? BR BR Held that - the documents produced by the appellant ....... + More

  50. 2018 (2) TMI 1172

    CENVAT credit - duty paying documents - Rule 9 of the CCR 2004 - denial on the ground that photocopy of the courier bill of entry is not a proper document in terms of Rule 9 of CCR - Held that - the photocopy of courier bill of entry issued by the courier agency has been duly notarized and attested as true copies by the courier agency in favour of the appellant who has taken the cenvat credit on the basis of those consolidated courier bill of ent....... + More

  51. 2018 (2) TMI 1173

    CENVAT credit - outdoor canteen service - bus and car hire service - garden service - period involved is December 2010 to August 2011, March 2013 to September 2014 - Held that - the issue is covered squarely in favor of the appellant herein as followed by the Tribunal in the case of Hindustan Coca Cola Beverages Ltd. 2016 (8) TMI 35 - CESTAT HYDERABAD - CENVAT credit availed on canteen services, bus and car hire services for the period in questio....... + More

  52. 2018 (2) TMI 1170

    Refund claim - denial on the ground that the shipping bills and the Bill of lading are not in the name of the respondent - Held that - the name of M/s. Liberty Marine Syndicate Pvt. Ltd. and M/s. Resource International Pvt. Ltd. were mentioned in the shipping bills at the time when the goods were exported. Therefore, they are the exporter under the Customs Act - appeal allowed - decided in favor of Revenue........ + More

  53. 2018 (2) TMI 1169

    Jurisdiction - whether the Joint Commissioner is empowered to issue such an authorisation in terms of Section 64 (4) of the Act in terms of the statutory provisions, audit can be ordered only by the Commissioner? - Held that - the audit has been authorised by the Joint Commissioner, who has no jurisdiction to do so - identical issue decided in the case of M/s. Jeevan Buy N. Save Versus The Joint Commissioner (CT), The Commercial Tax Officer, The ....... + More

  54. 2018 (2) TMI 1168

    Input tax credit - denial on the ground that the said input tax related to purchases effected from seven dealers, whose returns were not traceable - It was the grievance of the petitioner that even before filing the objections to the said notice, the Assessing Officer proceeded to pass a reassessment order confirming its proposal to disallow the input tax credit claimed by the petitioner. BR BR Held that - it is categorically admitted that in res....... + More

  55. 2018 (2) TMI 1167

    Cancellation of registration - TNVAT Act - non-existent dealer - Held that - the cancellation of the registration appears to be solely based upon report of the Deputy Commercial Tax Officer, which in fact is a report submitted by another officer of the Department. In any event, before cancellation of the registration, procedure required to be complied with under sub-sections (14) and (15) of Section 39 of the Act has to be mandatorily complied wi....... + More

  56. 2018 (2) TMI 1165

    Reversal of input tax credit - TNVAT Act - CST Act - petitioner s case is that without even issuing show cause notice where a proposal has been made to reverse the input tax credit availed apart from demanding 50% penalty - Held that - The petitioner was given 15 days time to produce those records. This notice dated 13.09.2013 was issued after the writ petition was filed and an order of stay was granted on 16.08.2013. Therefore, the petitioner ap....... + More

  57. 2018 (2) TMI 1166

    Principles of Natural Justice - revision of assessment under Section 22(4) of the Act - Held that - considering the conduct of the petitioner in dragging the matter without offering proper explanation, it is held that the instant case is not a case where there is violation of principles of natural justice or violation of provisions under Section 22(4) of the Act, but it is the case where the petitioner filed to avail the opportunity granted to th....... + More

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