Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Denial of an effective opportunity to respond to a show cause notice served through the GST portal vitiated the proceedings. The court found that the petitioner had not received the notice and was therefore unable to file a reply or be heard. On that basis, the adjudication and appeal orders were quashed, the matter was restored to the stage of reply, and fresh consideration with a reasoned order after hearing was directed. The ruling turned on natural justice and procedural fairness, not on the merits of the underlying tax demand.
Denial of an effective opportunity to respond to a show cause notice served through the GST portal vitiated the proceedings. The court found that the petitioner had not received the notice and was therefore unable to file a reply or be heard. On that basis, the adjudication and appeal orders were quashed, the matter was restored to the stage of reply, and fresh consideration with a reasoned order after hearing was directed. The ruling turned on natural justice and procedural fairness, not on the merits of the underlying tax demand.
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