Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
The High Court considered the liability of the petitioner u/s 73 (9) of the Central Goods and Services Tax / Karnataka Goods and Services Tax Act, 2017. It was found that the petitioner was not provided with an opportunity of hearing, violating principles of natural justice. The court held that the order for the financial years 2017-18 and 2018-19 should be set aside, and the petitioner must be given a hearing as per Section 75 (4) of the KGST Act. The matter is remitted to respondent No. 1 for fresh consideration in accordance with the law. The petition was allowed by way of remand.
The High Court considered the liability of the petitioner u/s 73 (9) of the Central Goods and Services Tax / Karnataka Goods and Services Tax Act, 2017. It was found that the petitioner was not provided with an opportunity of hearing, violating principles of natural justice. The court held that the order for the financial years 2017-18 and 2018-19 should be set aside, and the petitioner must be given a hearing as per Section 75 (4) of the KGST Act. The matter is remitted to respondent No. 1 for fresh consideration in accordance with the law. The petition was allowed by way of remand.
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