Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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Effective personal hearing is mandatory before an adverse GST adjudication. Where a show-cause notice omits the hearing date, time and venue, the taxpayer must receive separate intimation, and selecting "No" for personal hearing does not remove the authority's statutory duty to provide it. The adjudicating authority must also consider available material and give reasons; non-appearance cannot validate an unreasoned order. Failure to provide hearing particulars, afford the required three hearing opportunities, and issue a reasoned decision breaches natural justice. The GST order was quashed and remanded for fresh adjudication, with the refund claim left for determination.
Effective personal hearing is mandatory before an adverse GST adjudication. Where a show-cause notice omits the hearing date, time and venue, the taxpayer must receive separate intimation, and selecting "No" for personal hearing does not remove the authority's statutory duty to provide it. The adjudicating authority must also consider available material and give reasons; non-appearance cannot validate an unreasoned order. Failure to provide hearing particulars, afford the required three hearing opportunities, and issue a reasoned decision breaches natural justice. The GST order was quashed and remanded for fresh adjudication, with the refund claim left for determination.
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