Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
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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