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Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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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