Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Violation of principles of natural justice - petitioner was not provided with an adequate opportunity to defend SCN - The Delhi High Court ruled in favor of the petitioner, highlighting procedural irregularities and the lack of fair consideration in the adjudication process. It emphasized the importance of affording parties due process rights, including a meaningful opportunity to present their case and respond to allegations. - The matter remitted to the GST Officer for re-adjudication after granting the petitioner a proper opportunity of personal hearing.
Violation of principles of natural justice - petitioner was not provided with an adequate opportunity to defend SCN - The Delhi High Court ruled in favor of the petitioner, highlighting procedural irregularities and the lack of fair consideration in the adjudication process. It emphasized the importance of affording parties due process rights, including a meaningful opportunity to present their case and respond to allegations. - The matter remitted to the GST Officer for re-adjudication after granting the petitioner a proper opportunity of personal hearing.
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