Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
HC held that systematic failure to provide personal hearing violates principles of natural justice under Section 75(4) of GST Act, 2017. The ex-parte assessment and cancellation of GST registration without ensuring personal service of notices constitutes procedural impropriety. The court critically emphasized the recurring administrative malpractice of uploading notices on portal without guaranteeing actual service. Consequently, the matter was remanded to the Joint Commissioner SGST, Corporate Circle-1, Ghaziabad to pass a fresh order after affording petitioner a proper opportunity of personal hearing, thereby allowing the petition and rectifying the procedural defect.
HC held that systematic failure to provide personal hearing violates principles of natural justice under Section 75(4) of GST Act, 2017. The ex-parte assessment and cancellation of GST registration without ensuring personal service of notices constitutes procedural impropriety. The court critically emphasized the recurring administrative malpractice of uploading notices on portal without guaranteeing actual service. Consequently, the matter was remanded to the Joint Commissioner SGST, Corporate Circle-1, Ghaziabad to pass a fresh order after affording petitioner a proper opportunity of personal hearing, thereby allowing the petition and rectifying the procedural defect.
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