Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
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Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Violation of principles of natural justice - mandatory SCN was not served - provisional attachment of property - The respondent defends the legality of the actions, asserting compliance with relevant provisions. However, the High Court finds in favor of the petitioner, ruling that the absence of a show cause notice renders subsequent proceedings void. Emphasizing the importance of procedural fairness and adherence to due process, the Court quashes the impugned orders and notices, including the provisional attachment of the petitioner's bank account. The matter is remitted back to the Adjudicating Authority for further proceedings in accordance with the Court's directives.
Violation of principles of natural justice - mandatory SCN was not served - provisional attachment of property - The respondent defends the legality of the actions, asserting compliance with relevant provisions. However, the High Court finds in favor of the petitioner, ruling that the absence of a show cause notice renders subsequent proceedings void. Emphasizing the importance of procedural fairness and adherence to due process, the Court quashes the impugned orders and notices, including the provisional attachment of the petitioner's bank account. The matter is remitted back to the Adjudicating Authority for further proceedings in accordance with the Court's directives.
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