Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
Denial of a personal hearing before adverse GST assessment was held to violate principles of natural justice and the hearing requirement under Section 75(4). Although there was a dispute about the assessing officer's physical availability, the attendance register showed that the authorised representative attended, reiterated the reply, and expressly sought another hearing before any negative order. The Court treated the unanswered request for personal hearing as determinative, set aside the assessment orders, and remanded the matters for fresh decision after granting an opportunity of personal hearing.
Denial of a personal hearing before adverse GST assessment was held to violate principles of natural justice and the hearing requirement under Section 75(4). Although there was a dispute about the assessing officer's physical availability, the attendance register showed that the authorised representative attended, reiterated the reply, and expressly sought another hearing before any negative order. The Court treated the unanswered request for personal hearing as determinative, set aside the assessment orders, and remanded the matters for fresh decision after granting an opportunity of personal hearing.
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