Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
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GST portal service of a show-cause notice is invalid after cancellation of registration because the taxpayer cannot be expected to monitor the portal and must be served through an alternative permissible mode. Personal hearing is mandatory under section 75(4) of the CGST Act when requested in writing or when an adverse decision is contemplated, reflecting the audi alteram partem requirement. Failure to provide valid notice and hearing renders GST adjudication vulnerable. The adjudication order was quashed, with fresh notice and adjudication permitted in accordance with law, including a personal hearing if requested.
GST portal service of a show-cause notice is invalid after cancellation of registration because the taxpayer cannot be expected to monitor the portal and must be served through an alternative permissible mode. Personal hearing is mandatory under section 75(4) of the CGST Act when requested in writing or when an adverse decision is contemplated, reflecting the audi alteram partem requirement. Failure to provide valid notice and hearing renders GST adjudication vulnerable. The adjudication order was quashed, with fresh notice and adjudication permitted in accordance with law, including a personal hearing if requested.
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