Unlawful outward remittances via Hawala using proforma invoices and electronic records proved; documents admitted, directors penalised, penalties redu...
Attachment of equivalent-value properties as proceeds of crime upheld; preventive attachment order and confirmation sustained; no independent ED reinv...
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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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