Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
The HC quashed the order cancelling petitioner's GST registration for failure to file returns for six months. The Court found that authorities failed to consider the petitioner's contentions regarding payment of dues and medical reasons for delay, constituting a violation of natural justice principles. Following precedent established in Aggarwal Dyeing and Printing, which emphasized scrupulous adherence to procedural aspects, the matter was remanded to the Assessing Officer at the show cause notice stage. The AO must conduct fresh adjudication within twelve weeks, providing the petitioner an opportunity of hearing and issuing a reasoned order thereafter.
The HC quashed the order cancelling petitioner's GST registration for failure to file returns for six months. The Court found that authorities failed to consider the petitioner's contentions regarding payment of dues and medical reasons for delay, constituting a violation of natural justice principles. Following precedent established in Aggarwal Dyeing and Printing, which emphasized scrupulous adherence to procedural aspects, the matter was remanded to the Assessing Officer at the show cause notice stage. The AO must conduct fresh adjudication within twelve weeks, providing the petitioner an opportunity of hearing and issuing a reasoned order thereafter.
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