Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
The HC set aside the impugned assessment order dated 28.08.2024 for AY 2019-2020 and consequential proceedings, applying precedent from MR. SAHULHAMEED case which established that assessees are entitled to service of notice under the modes prescribed in clauses (a), (b), and (c) of Section 169(1) of CGST Act, 2017. The petitioner was directed to submit a reply to the show cause notice within two weeks, after which respondent must provide a hearing opportunity before passing orders on merits. Any bank attachment made was ordered to be released. The petition was allowed.
The HC set aside the impugned assessment order dated 28.08.2024 for AY 2019-2020 and consequential proceedings, applying precedent from MR. SAHULHAMEED case which established that assessees are entitled to service of notice under the modes prescribed in clauses (a), (b), and (c) of Section 169(1) of CGST Act, 2017. The petitioner was directed to submit a reply to the show cause notice within two weeks, after which respondent must provide a hearing opportunity before passing orders on merits. Any bank attachment made was ordered to be released. The petition was allowed.
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