Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Validity Of Order passed u/s 73 of the Central Goods and Services Tax Act, 2017 [“the Act”] - Demand of GST - The Delhi High Court addressed a case wherein the petitioner contested an order creating a demand against them without the issuance of a show cause notice or DRC-01 beforehand. Acknowledging the absence of such notices, the Court ruled that the impugned order, purportedly passed under Section 73 of the CGST Act, violated procedural requirements. Consequently, the Court quashed the order, emphasizing the necessity of adhering to principles of natural justice. - The Court clarified that it would be open to the respondents to pass an appropriate order after giving a proper show cause notice and an opportunity of personal hearing to the petitioner.
Validity Of Order passed u/s 73 of the Central Goods and Services Tax Act, 2017 [“the Act”] - Demand of GST - The Delhi High Court addressed a case wherein the petitioner contested an order creating a demand against them without the issuance of a show cause notice or DRC-01 beforehand. Acknowledging the absence of such notices, the Court ruled that the impugned order, purportedly passed under Section 73 of the CGST Act, violated procedural requirements. Consequently, the Court quashed the order, emphasizing the necessity of adhering to principles of natural justice. - The Court clarified that it would be open to the respondents to pass an appropriate order after giving a proper show cause notice and an opportunity of personal hearing to the petitioner.
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