Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
The HC set aside an ex-parte order issued without proper service of show cause notice, finding it violated principles of natural justice. Following precedents established in Ola Fleet Technologies and Akriti Food Industry cases, the Court determined that taxpayers facing liability must receive opportunity to present their defense. Rather than prolonging litigation, the HC directed that the impugned order dated 30.12.2023 should be treated as notice under Section 73 of the GST Act, 2017, allowing the petitioner to file objections and submit relevant documentation to the assessing officer for fresh consideration. The petition was accordingly disposed of with directions for the assessing authority to pass a fresh order after considering the petitioner's submissions.
The HC set aside an ex-parte order issued without proper service of show cause notice, finding it violated principles of natural justice. Following precedents established in Ola Fleet Technologies and Akriti Food Industry cases, the Court determined that taxpayers facing liability must receive opportunity to present their defense. Rather than prolonging litigation, the HC directed that the impugned order dated 30.12.2023 should be treated as notice under Section 73 of the GST Act, 2017, allowing the petitioner to file objections and submit relevant documentation to the assessing officer for fresh consideration. The petition was accordingly disposed of with directions for the assessing authority to pass a fresh order after considering the petitioner's submissions.
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