Agreement-date stamp valuation requires the same registered property, fixed consideration, and qualifying payment; an unrelated prior booking cannot a...
Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
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HC set aside GST order due to procedural defects in show cause notice (SCN) issuance. Court held that merely attaching tax determination details to SCN summary in Form GST DRC-01 does not constitute valid proceedings under Section 73. A proper SCN must specifically detail reasons for action and allow adequate opportunity for representation. Additionally, violation of Section 75(4) occurred as petitioner was denied requested hearing opportunity. Court found authentication requirements under Rule 26(3) were not met. While quashing impugned order dated 28.04.2024, HC granted liberty to authorities to initiate fresh proceedings under Section 73 for relevant financial year if warranted.
HC set aside GST order due to procedural defects in show cause notice (SCN) issuance. Court held that merely attaching tax determination details to SCN summary in Form GST DRC-01 does not constitute valid proceedings under Section 73. A proper SCN must specifically detail reasons for action and allow adequate opportunity for representation. Additionally, violation of Section 75(4) occurred as petitioner was denied requested hearing opportunity. Court found authentication requirements under Rule 26(3) were not met. While quashing impugned order dated 28.04.2024, HC granted liberty to authorities to initiate fresh proceedings under Section 73 for relevant financial year if warranted.
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