Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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The HC held that the tax authorities violated principles of natural justice by failing to consider the petitioner's explanation regarding duplication of taxable supply amounts in Form GSTR-1. The petitioner had demonstrated in Form GST ASMT-11 that there was no actual discrepancy between GSTR-3B and GSTR-9 returns, as the data had been reconciled. Despite this, authorities proceeded to issue notice under section 73 and passed an order-in-original without providing the mandatory hearing opportunity required by section 75(4) of the GST Act. The Court allowed the petition, remanding the matter to respondent no.3 for a fresh de novo order after providing the petitioner proper hearing opportunity.
The HC held that the tax authorities violated principles of natural justice by failing to consider the petitioner's explanation regarding duplication of taxable supply amounts in Form GSTR-1. The petitioner had demonstrated in Form GST ASMT-11 that there was no actual discrepancy between GSTR-3B and GSTR-9 returns, as the data had been reconciled. Despite this, authorities proceeded to issue notice under section 73 and passed an order-in-original without providing the mandatory hearing opportunity required by section 75(4) of the GST Act. The Court allowed the petition, remanding the matter to respondent no.3 for a fresh de novo order after providing the petitioner proper hearing opportunity.
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