Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
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...
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The Delhi High Court examined the validity of an order issued u/s 73 of the Central Goods and Services Tax Act, 2017, concerning lack of communication of notice to the petitioner, leading to a violation of principles of natural justice. The impugned order indicated that the taxpayer did not respond or appear in person, resulting in an ex-parte demand being created. The court noted that despite providing opportunities for a reply and a personal hearing, the taxpayer remained silent. The court held that the petitioner should be given a chance to respond to the Show Cause Notice, and the matter should be re-adjudicated. The petition was disposed of accordingly.
The Delhi High Court examined the validity of an order issued u/s 73 of the Central Goods and Services Tax Act, 2017, concerning lack of communication of notice to the petitioner, leading to a violation of principles of natural justice. The impugned order indicated that the taxpayer did not respond or appear in person, resulting in an ex-parte demand being created. The court noted that despite providing opportunities for a reply and a personal hearing, the taxpayer remained silent. The court held that the petitioner should be given a chance to respond to the Show Cause Notice, and the matter should be re-adjudicated. The petition was disposed of accordingly.
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