BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...
Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
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The High Court quashed the orders dated 01.02.2022 and 24.04.2024 passed against the petitioner u/s 74 of the GST Act. The petitioner had availed input tax credit by mistake but did not utilize it. The original order was passed without providing an opportunity for personal hearing, violating the principles of natural justice and Section 75(4) of the GST Act. The matter was remanded to the adjudicating authority to pass fresh orders after granting an opportunity of hearing and allowing the petitioner to file a reply to the show-cause notice in accordance with law.
The High Court quashed the orders dated 01.02.2022 and 24.04.2024 passed against the petitioner u/s 74 of the GST Act. The petitioner had availed input tax credit by mistake but did not utilize it. The original order was passed without providing an opportunity for personal hearing, violating the principles of natural justice and Section 75(4) of the GST Act. The matter was remanded to the adjudicating authority to pass fresh orders after granting an opportunity of hearing and allowing the petitioner to file a reply to the show-cause notice in accordance with law.
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