Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
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Section 75(4) of the GST law requires a personal hearing where a written request is made or an adverse decision is contemplated. Denial of that hearing, despite an admitted request and a proposed adverse order, vitiates the adjudication as contrary to both the statute and natural justice. The impugned GST order was set aside and the matter remitted for fresh consideration after granting hearing before an officer other than the one who issued the show-cause notice.
Section 75(4) of the GST law requires a personal hearing where a written request is made or an adverse decision is contemplated. Denial of that hearing, despite an admitted request and a proposed adverse order, vitiates the adjudication as contrary to both the statute and natural justice. The impugned GST order was set aside and the matter remitted for fresh consideration after granting hearing before an officer other than the one who issued the show-cause notice.
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