Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
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...
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HC set aside the summary of show cause notice and summary of order due to violation of principles of natural justice. The court found that issuing summaries without proper show cause notice under Section 73(1) and order under Section 73(9) of CGST Act, 2017 was procedurally incorrect. Following the precedent in Construction Catalysers Pvt. Ltd., the court determined that summary documents do not substitute formal legal notices and orders, which must be authenticated as per Rule 26(3) of the 2017 Rules. The petitioner was not provided adequate opportunity of hearing, rendering the proceedings invalid.
HC set aside the summary of show cause notice and summary of order due to violation of principles of natural justice. The court found that issuing summaries without proper show cause notice under Section 73(1) and order under Section 73(9) of CGST Act, 2017 was procedurally incorrect. Following the precedent in Construction Catalysers Pvt. Ltd., the court determined that summary documents do not substitute formal legal notices and orders, which must be authenticated as per Rule 26(3) of the 2017 Rules. The petitioner was not provided adequate opportunity of hearing, rendering the proceedings invalid.
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