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    July 16, 2026   Case LawsMoney Laundering
    Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
    July 16, 2026   Case LawsService Tax
    Pan-India service-tax investigation powers extend beyond local limits, while pre-notice consultation remains recommendatory under departmental guidanc...
    July 16, 2026   Case LawsService Tax
    Documentary proof of service-tax payment governs refund eligibility, while delayed-refund interest runs only after the statutory waiting period.
    July 16, 2026   Case LawsWealth-tax
    Specialised agricultural valuation qualifications validly distinguish expertise in land, crop and soil assessment from other professional credentials.
    July 15, 2026   NotificationsSEBI
    Alternative investment fund scheme filings now require prescribed documents, faster submission, comment compliance, and a first-scheme fee exemption.
    July 15, 2026   NotificationsSEBI
    Securities transfer and transmission procedures now follow SEBI specifications, while specified Schedule VII requirements are removed.
    July 15, 2026   NotificationsDGFT
    Forced-labour import prohibition empowers targeted restrictions on goods made wholly or partly through involuntary work.
    July 15, 2026   NotificationsIncome Tax
    Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
    July 15, 2026   NotificationsIncome Tax
    Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
    July 15, 2026   CircularsDGFT
    Tariff Rate Quota allocation under India-Oman CEPA now requires online authorisation, origin certification and electronic customs debit.
    July 15, 2026   CircularsDGFT
    Year-specific UIN mapping governs export credit interest subvention claims, with separate UINs required for pre-shipment and post-shipment facilities.
    July 15, 2026   CircularsDGFT
    Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
    July 15, 2026   CircularsDGFT
    Preferential electronic Certificates of Origin for India-UK CETA exports enable self-declaration or authorised-agency issuance through Trade Connect.
    July 15, 2026   CircularsCustoms
    Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
    July 15, 2026   Case LawsGST
    Fraudulent GST registration and denial of hearing lead to quashing of ex parte adjudication and fresh proceedings
    July 15, 2026   Case LawsGST
    Wrong-head GST payment can be appropriated towards CGST and SGST liabilities without requiring fresh payment followed by refund
    July 15, 2026   Case LawsGST
    Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
    July 15, 2026   Case LawsGST
    Portal service of GST notices is valid; failure to use statutory remedies defeats writ challenge to registration cancellation.
    July 15, 2026   Case LawsGST
    Retrospective input tax credit relief removes delayed-availment demand, while mismatch claims and consequential penalty require fresh adjudication
    July 15, 2026   Case LawsIncome Tax
    Section 13(1)(b) belongs at assessment, not registration; provisional registration cancellation powers cannot exceed section 12AB's scope
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    July 16, 2026   Case Laws Money Laundering
    Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitation.
    July 16, 2026   Case Laws Service Tax
    Pan-India service-tax investigation powers extend beyond local limits, while pre-notice consultation remains recommendatory under departmental guidance.
    July 16, 2026   Case Laws Service Tax
    Documentary proof of service-tax payment governs refund eligibility, while delayed-refund interest runs only after the statutory waiting period.
    July 16, 2026   Case Laws Wealth-tax
    Specialised agricultural valuation qualifications validly distinguish expertise in land, crop and soil assessment from other professional credentials.
    July 15, 2026   Notifications SEBI
    Alternative investment fund scheme filings now require prescribed documents, faster submission, comment compliance, and a first-scheme fee exemption.
    July 15, 2026   Notifications SEBI
    Securities transfer and transmission procedures now follow SEBI specifications, while specified Schedule VII requirements are removed.
    July 15, 2026   Notifications DGFT
    Forced-labour import prohibition empowers targeted restrictions on goods made wholly or partly through involuntary work.
    July 15, 2026   Notifications Income Tax
    Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assessment years.
    July 15, 2026   Notifications Income Tax
    Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-filing compliance.
    July 15, 2026   Circulars DGFT
    Tariff Rate Quota allocation under India-Oman CEPA now requires online authorisation, origin certification and electronic customs debit.
    July 15, 2026   Circulars DGFT
    Year-specific UIN mapping governs export credit interest subvention claims, with separate UINs required for pre-shipment and post-shipment facilities.
    July 15, 2026   Circulars DGFT
    Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional campaigns.
    July 15, 2026   Circulars DGFT
    Preferential electronic Certificates of Origin for India-UK CETA exports enable self-declaration or authorised-agency issuance through Trade Connect.
    July 15, 2026   Circulars Customs
    Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearance.
    July 15, 2026   Case Laws GST
    Fraudulent GST registration and denial of hearing lead to quashing of ex parte adjudication and fresh proceedings
    July 15, 2026   Case Laws GST
    Wrong-head GST payment can be appropriated towards CGST and SGST liabilities without requiring fresh payment followed by refund
    July 15, 2026   Case Laws GST
    Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceedings
    July 15, 2026   Case Laws GST
    Portal service of GST notices is valid; failure to use statutory remedies defeats writ challenge to registration cancellation.
    July 15, 2026   Case Laws GST
    Retrospective input tax credit relief removes delayed-availment demand, while mismatch claims and consequential penalty require fresh adjudication
    July 15, 2026   Case Laws Income Tax
    Section 13(1)(b) belongs at assessment, not registration; provisional registration cancellation powers cannot exceed section 12AB's scope

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      Home› Highlights › GST › 2025 › March, 2025 › This
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      GST

      The HC set aside the impugned order dated 28.08.2024 due to...

      GST Show Cause Notices Uploaded Only on Portal Without Physical Service Violates Natural Justice Principles

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      GSTMarch 12, 2025Case LawsHC
      The HC set aside the impugned order dated 28.08.2024 due to violation of principles of natural justice. The respondents had uploaded show cause notices only on the GST Portal under "Additional Notice" tab without physical service, which went unnoticed by the petitioner. Although the petitioner's former consultant filed a reply on 20.06.2024, the respondents passed an order raising tax/interest/penalty demands without providing an opportunity for the petitioner to present their case. The petitioner only became aware of the rejection of their reply on 04.01.2025 when receiving a notice dated 02.01.2025. The Court remanded the matter to the first respondent for fresh consideration, allowing the petition.
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      ActsIncome Tax
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