Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Time Limitation - issuing a notice after the detention - The High Court noted that the actions of the tax authority did not align with the prescribed timeline outlined in section 129(3) of the CGST Act. As per this section, the proper officer must issue a notice within seven days of detention or seizure and pass an order within seven days from the date of service of such notice. Since both the notice and the subsequent order were issued beyond these time limits, the court found no justification to uphold the demand raised. - While acknowledging the discrepancy in the vehicle number recorded in the e-way bills, the court observed that it was a minor error, possibly a bonafide mistake. The court indicated that such discrepancies should not lead to severe penalties under section 129 of the CGST Act.
Time Limitation - issuing a notice after the detention - The High Court noted that the actions of the tax authority did not align with the prescribed timeline outlined in section 129(3) of the CGST Act. As per this section, the proper officer must issue a notice within seven days of detention or seizure and pass an order within seven days from the date of service of such notice. Since both the notice and the subsequent order were issued beyond these time limits, the court found no justification to uphold the demand raised. - While acknowledging the discrepancy in the vehicle number recorded in the e-way bills, the court observed that it was a minor error, possibly a bonafide mistake. The court indicated that such discrepancies should not lead to severe penalties under section 129 of the CGST Act.
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