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...
The High Court found the order passed by the authority to be violative of principles of natural justice as it was a non-speaking order that failed to address the objections raised by the petitioner. The issues involved input tax credit mismatch between GSTR-3B and GSTR-2A/GSTR-5, and discrepancies between GSTR-1 and e-way bill outward supplies. The impugned order was set aside, and the authority was directed to consider the petitioner's objections, provide an opportunity for personal hearing, and pass a speaking order within twelve weeks, in accordance with law. The petition was disposed of by way of remand.
The High Court found the order passed by the authority to be violative of principles of natural justice as it was a non-speaking order that failed to address the objections raised by the petitioner. The issues involved input tax credit mismatch between GSTR-3B and GSTR-2A/GSTR-5, and discrepancies between GSTR-1 and e-way bill outward supplies. The impugned order was set aside, and the authority was directed to consider the petitioner's objections, provide an opportunity for personal hearing, and pass a speaking order within twelve weeks, in accordance with law. The petition was disposed of by way of remand.
Note: It is a system-generated summary and is for quick reference only.