Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Violation of principles of natural justice occurred as the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. The petitioner's reply enclosed only GSTR 9, GSTR 9C, and income tax documents, failing to provide all relevant documents to establish that the services fall within the scope of Section 9(3) of the applicable GST enactments read with Notification No.13/2017 - Central Tax (Rate) dated 28.06.2017. Despite the petitioner's assertion that the services provided fall within the scope of the above provision and notification, it is just and necessary to provide an opportunity by putting the petitioner on terms. The impugned order dated 18.12.2023 is set aside subject to the petitioner remitting 10% of the disputed tax demand within two weeks from the date of receipt of a copy of this order. The petition is disposed of.
Violation of principles of natural justice occurred as the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. The petitioner's reply enclosed only GSTR 9, GSTR 9C, and income tax documents, failing to provide all relevant documents to establish that the services fall within the scope of Section 9(3) of the applicable GST enactments read with Notification No.13/2017 - Central Tax (Rate) dated 28.06.2017. Despite the petitioner's assertion that the services provided fall within the scope of the above provision and notification, it is just and necessary to provide an opportunity by putting the petitioner on terms. The impugned order dated 18.12.2023 is set aside subject to the petitioner remitting 10% of the disputed tax demand within two weeks from the date of receipt of a copy of this order. The petition is disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
