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Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
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Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
HC invalidated tax determination order due to procedural non-compliance with AGST Act 2017. Authority failed to issue proper Show Cause Notice (SCN) under Section 73(1), instead providing only a summary notice and tax determination attachment. Court emphasized that SCN summary cannot substitute statutorily mandated full notice. Proper officer must issue complete SCN, statement under Section 73(3), and final order under 73(9). Compliance with subsections (1)-(8) and (10)-(11) of Section 73, along with Rule 142(1), are prerequisite for valid order under Section 73(9). Following precedent in Construction Catalysers case, court quashed impugned order for failing fundamental procedural requirements of natural justice.
HC invalidated tax determination order due to procedural non-compliance with AGST Act 2017. Authority failed to issue proper Show Cause Notice (SCN) under Section 73(1), instead providing only a summary notice and tax determination attachment. Court emphasized that SCN summary cannot substitute statutorily mandated full notice. Proper officer must issue complete SCN, statement under Section 73(3), and final order under 73(9). Compliance with subsections (1)-(8) and (10)-(11) of Section 73, along with Rule 142(1), are prerequisite for valid order under Section 73(9). Following precedent in Construction Catalysers case, court quashed impugned order for failing fundamental procedural requirements of natural justice.
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