Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The High Court held that the Summary of Show Cause Notice along with the attachment containing tax determination cannot substitute a proper Show Cause Notice as mandated u/s 73 of the CGST/SGST Acts. The impugned order was quashed as it violated principles of natural justice by not providing an opportunity of hearing u/s 75(4) before passing the order. The Court clarified that the Statement u/s 73(3) cannot be treated as a Show Cause Notice required u/s 73(1). Further, Rule 26(3) mandates authentication of the Show Cause Notice, Statement, and Order, which was not followed. Consequently, the impugned order was set aside and the petition disposed of on technical grounds of non-issuance of a proper Show Cause Notice and violation of statutory provisions.
The High Court held that the Summary of Show Cause Notice along with the attachment containing tax determination cannot substitute a proper Show Cause Notice as mandated u/s 73 of the CGST/SGST Acts. The impugned order was quashed as it violated principles of natural justice by not providing an opportunity of hearing u/s 75(4) before passing the order. The Court clarified that the Statement u/s 73(3) cannot be treated as a Show Cause Notice required u/s 73(1). Further, Rule 26(3) mandates authentication of the Show Cause Notice, Statement, and Order, which was not followed. Consequently, the impugned order was set aside and the petition disposed of on technical grounds of non-issuance of a proper Show Cause Notice and violation of statutory provisions.
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