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 ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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