Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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The High Court quashed the orders dismissing the appeal filed by the petitioner firm on grounds of limitation and the order passed u/s 73(9) of the Central Goods and Services Tax Act, 2017. The managing partner of the petitioner firm was critically ill with cancer from March to August 2022, and the firm had uploaded returns for March, April, and May 2022. However, the respondent department failed to grant an opportunity of hearing before passing the impugned order dated 04.04.2022, violating the principles of natural justice u/s 75(4) of the CGST Act. The Court held that despite the firm's inability to reply to the notice due to the managing partner's illness, one fair chance should have been given to comply with natural justice. Consequently, the matter was remanded back to the respondent to decide the show-cause notice after granting an opportunity of hearing to the petitioner.
The High Court quashed the orders dismissing the appeal filed by the petitioner firm on grounds of limitation and the order passed u/s 73(9) of the Central Goods and Services Tax Act, 2017. The managing partner of the petitioner firm was critically ill with cancer from March to August 2022, and the firm had uploaded returns for March, April, and May 2022. However, the respondent department failed to grant an opportunity of hearing before passing the impugned order dated 04.04.2022, violating the principles of natural justice u/s 75(4) of the CGST Act. The Court held that despite the firm's inability to reply to the notice due to the managing partner's illness, one fair chance should have been given to comply with natural justice. Consequently, the matter was remanded back to the respondent to decide the show-cause notice after granting an opportunity of hearing to the petitioner.
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