Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
HC held that denial of personal hearing request by Appellate Authority violated principles of natural justice in penalty proceedings under s.250. Petitioner's request for video conference hearing regarding exemption claim under s.10(23C)(iiiab) was improperly ignored. The Court determined that violation of natural justice principles at initial stage cannot be cured at appellate level, despite availability of statutory appeal remedy. The procedural defect fundamentally undermined fairness of proceedings. Writ petition allowed, setting aside impugned order due to failure to provide reasonable opportunity of being heard, which constituted prejudicial treatment contrary to established administrative law principles.
HC held that denial of personal hearing request by Appellate Authority violated principles of natural justice in penalty proceedings under s.250. Petitioner's request for video conference hearing regarding exemption claim under s.10(23C)(iiiab) was improperly ignored. The Court determined that violation of natural justice principles at initial stage cannot be cured at appellate level, despite availability of statutory appeal remedy. The procedural defect fundamentally undermined fairness of proceedings. Writ petition allowed, setting aside impugned order due to failure to provide reasonable opportunity of being heard, which constituted prejudicial treatment contrary to established administrative law principles.
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