Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The High Court found a violation of natural justice as no opportunity for personal hearing was provided before passing an order u/s 73 of the Goods and Services Tax Act, 2017. The impugned order did not consider the show-cause reply. The Court held that failure to grant a personal hearing was unacceptable. The Assessing Officer must consider the show-cause reply even if a personal hearing is not granted. The impugned order was set aside and remanded for a fresh decision with a date fixed for a personal hearing. The petition was disposed of by way of remand.
The High Court found a violation of natural justice as no opportunity for personal hearing was provided before passing an order u/s 73 of the Goods and Services Tax Act, 2017. The impugned order did not consider the show-cause reply. The Court held that failure to grant a personal hearing was unacceptable. The Assessing Officer must consider the show-cause reply even if a personal hearing is not granted. The impugned order was set aside and remanded for a fresh decision with a date fixed for a personal hearing. The petition was disposed of by way of remand.
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