Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Judicial review of an assessment order was conducted due to discrepancies between GSTR 1 and GSTR 3B returns. The petitioner's replies were not considered, violating natural justice principles. The High Court held the order unsustainable as the petitioner's replies were not taken into account while recording conclusions. Consequently, the impugned order was set aside, and the matter remanded for reconsideration. The respondent was directed to provide a reasonable opportunity, including a personal hearing, to the petitioner and issue a fresh order after considering the petitioner's replies and annexed documents.
Judicial review of an assessment order was conducted due to discrepancies between GSTR 1 and GSTR 3B returns. The petitioner's replies were not considered, violating natural justice principles. The High Court held the order unsustainable as the petitioner's replies were not taken into account while recording conclusions. Consequently, the impugned order was set aside, and the matter remanded for reconsideration. The respondent was directed to provide a reasonable opportunity, including a personal hearing, to the petitioner and issue a fresh order after considering the petitioner's replies and annexed documents.
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