Section 54 construction relief survives pre-transfer commencement when completion occurs within the statutory period, excluding ineligible spouse-owne...
Fraud classification show-cause notices founded on inconclusive forensic audit material cannot sustain action, permitting fresh proceedings on conclus...
Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
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HC ruled on the validity of a show cause notice (SCN) under GST law regarding time limitations. The Court examined Section 73(2) and 75 of GST Act, determining that statutory timelines for issuing SCNs are mandatory, not directory. Drawing parallels with precedent from arbitration law, HC emphasized taxpayer protections including right to notice, personal hearing, and adequate response time. The two-day delay in issuing SCN could not be condoned as the provision was deemed mandatory, not directory. Court held that violation of prescribed time period under Section 73(2) renders SCN void, protecting taxpayer's procedural rights. Petition challenging the delayed SCN was allowed, effectively invalidating the assessment proceedings.
HC ruled on the validity of a show cause notice (SCN) under GST law regarding time limitations. The Court examined Section 73(2) and 75 of GST Act, determining that statutory timelines for issuing SCNs are mandatory, not directory. Drawing parallels with precedent from arbitration law, HC emphasized taxpayer protections including right to notice, personal hearing, and adequate response time. The two-day delay in issuing SCN could not be condoned as the provision was deemed mandatory, not directory. Court held that violation of prescribed time period under Section 73(2) renders SCN void, protecting taxpayer's procedural rights. Petition challenging the delayed SCN was allowed, effectively invalidating the assessment proceedings.
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