Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The High Court set aside the impugned order dated 18.04.2024 passed by the 1st Respondent due to violation of principles of natural justice. The Petitioner was not aware of the show cause notice and reminder notices uploaded on the GST Portal, and no opportunity of personal hearing was provided before passing the order. The Court remanded the matter to the Respondents for fresh consideration, subject to the Petitioner paying 10% of the disputed tax within four weeks and filing their reply/objection along with required documents within two weeks thereafter. The petition was disposed of by way of remand.
The High Court set aside the impugned order dated 18.04.2024 passed by the 1st Respondent due to violation of principles of natural justice. The Petitioner was not aware of the show cause notice and reminder notices uploaded on the GST Portal, and no opportunity of personal hearing was provided before passing the order. The Court remanded the matter to the Respondents for fresh consideration, subject to the Petitioner paying 10% of the disputed tax within four weeks and filing their reply/objection along with required documents within two weeks thereafter. The petition was disposed of by way of remand.
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