Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Violation of principles of natural justice - SCN not received as the show cause notice was not uploaded on the GST portal under the heading ‘Notices’ but appears to have been uploaded under the heading of Additional Notices - The case involves a challenge to an order creating a demand against the petitioner under Section 73 of the CGST Act. The petitioner claims they never received the show cause notice and were thus unaware of the proceedings against them. The High Court, after considering the submissions of the parties, sets aside the impugned order and grants the petitioner an opportunity to file a reply to the notice within 30 days. It directs the Proper Officer to re-adjudicate the matter after providing the petitioner with a personal hearing.
Violation of principles of natural justice - SCN not received as the show cause notice was not uploaded on the GST portal under the heading ‘Notices’ but appears to have been uploaded under the heading of Additional Notices - The case involves a challenge to an order creating a demand against the petitioner under Section 73 of the CGST Act. The petitioner claims they never received the show cause notice and were thus unaware of the proceedings against them. The High Court, after considering the submissions of the parties, sets aside the impugned order and grants the petitioner an opportunity to file a reply to the notice within 30 days. It directs the Proper Officer to re-adjudicate the matter after providing the petitioner with a personal hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
