Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
The HC quashed the impugned provisional attachment orders passed by the Adjudicating Authority. No oral hearing was afforded to the petitioner in violation of principles of natural justice u/s 75(4) of the CGST Act, despite the petitioner's prayer for an opportunity of hearing in written submissions. The order was set aside and the matter remanded on this ground alone, following the Supreme Court's judgment in Whirlpool Corporation case.
The HC quashed the impugned provisional attachment orders passed by the Adjudicating Authority. No oral hearing was afforded to the petitioner in violation of principles of natural justice u/s 75(4) of the CGST Act, despite the petitioner's prayer for an opportunity of hearing in written submissions. The order was set aside and the matter remanded on this ground alone, following the Supreme Court's judgment in Whirlpool Corporation case.
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