Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
The HC quashed the impugned order for violating principles of natural justice by not providing proper show cause notice and opportunity of hearing u/ss 73 and 75(4) of CGST/AGST Act. It held that summary of show cause notice without mentioning reasons cannot initiate proceedings u/s 73. The attachment containing tax determination u/s 73(3) cannot substitute show cause notice under 73(1). Proper show cause notice with reasons, statement under 73(3), and final order must be issued and digitally signed as per Rule 26(3). The HC granted liberty to initiate fresh proceedings.
The HC quashed the impugned order for violating principles of natural justice by not providing proper show cause notice and opportunity of hearing u/ss 73 and 75(4) of CGST/AGST Act. It held that summary of show cause notice without mentioning reasons cannot initiate proceedings u/s 73. The attachment containing tax determination u/s 73(3) cannot substitute show cause notice under 73(1). Proper show cause notice with reasons, statement under 73(3), and final order must be issued and digitally signed as per Rule 26(3). The HC granted liberty to initiate fresh proceedings.
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