Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
The petitioner was not served with notices/communications, resulting in their failure to file a reply within the stipulated time. As per the proviso to Rule 86B of the GST Rules, the petitioner is not liable to pay any tax amount. However, the petitioner, being unaware of the show cause notice, failed to appear for personal hearing before the respondent authority. Consequently, no opportunity of personal hearing was provided to the petitioner prior to passing the impugned order, violating the principles of natural justice. The High Court set aside the impugned order dated 26.03.2024 and remanded the matter to the respondent authority for fresh consideration, allowing the petition through remand, as it is just and necessary to provide an opportunity to the petitioner to establish their case on merits.
The petitioner was not served with notices/communications, resulting in their failure to file a reply within the stipulated time. As per the proviso to Rule 86B of the GST Rules, the petitioner is not liable to pay any tax amount. However, the petitioner, being unaware of the show cause notice, failed to appear for personal hearing before the respondent authority. Consequently, no opportunity of personal hearing was provided to the petitioner prior to passing the impugned order, violating the principles of natural justice. The High Court set aside the impugned order dated 26.03.2024 and remanded the matter to the respondent authority for fresh consideration, allowing the petition through remand, as it is just and necessary to provide an opportunity to the petitioner to establish their case on merits.
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