Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
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 - While the petitioner raised concerns regarding the violation of Section 65 of the GST Acts and lack of proper notice, the Court found that the petitioner had actively participated in the proceedings by responding to various notices. However, it noted that the respondent did not adequately consider the petitioner's replies before passing the impugned order. Consequently, the Court quashed the impugned order and directed the petitioner to deposit 10% of the disputed tax amount.
Violation of principles of natural justice - While the petitioner raised concerns regarding the violation of Section 65 of the GST Acts and lack of proper notice, the Court found that the petitioner had actively participated in the proceedings by responding to various notices. However, it noted that the respondent did not adequately consider the petitioner's replies before passing the impugned order. Consequently, the Court quashed the impugned order and directed the petitioner to deposit 10% of the disputed tax amount.
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