Reasonable Cause for Late Return: penalty under section 271(1)(c) unsustainable where disclosure, audit filing and voluntary offer showed no concealme...
Proceeds of crime and property equivalent in value: failure to explain lawful source sustains attachment; lack of required notice can vitiate confirma...
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Portal-only service of a show cause notice after cancellation of GST registration was held insufficient to satisfy effective notice and fair opportunity requirements. The Court applied the principle of audi alteram partem and relied on earlier High Court rulings to hold that a taxpayer whose registration had already been cancelled could not be expected to keep monitoring the GST portal alone. On that basis, the adjudication and appellate orders were quashed, with liberty to the Revenue to restart proceedings from the stage of show cause notice and to grant a personal hearing if sought.
Portal-only service of a show cause notice after cancellation of GST registration was held insufficient to satisfy effective notice and fair opportunity requirements. The Court applied the principle of audi alteram partem and relied on earlier High Court rulings to hold that a taxpayer whose registration had already been cancelled could not be expected to keep monitoring the GST portal alone. On that basis, the adjudication and appellate orders were quashed, with liberty to the Revenue to restart proceedings from the stage of show cause notice and to grant a personal hearing if sought.
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