Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
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HC invalidated an ex parte service tax assessment order due to procedural irregularities. The court found that the order-in-original was passed five years after the show cause notice, significantly exceeding the prescribed statutory time limits under Section 73(4B) of the Finance Act. Despite Section 73(4B) not mandating a strict time frame, the court held that prolonged delays without substantive justification render the assessment and accompanying penalties void. The petitioner's challenge was upheld, with the impugned order set aside, emphasizing the importance of adhering to reasonable adjudication timelines in tax proceedings.
HC invalidated an ex parte service tax assessment order due to procedural irregularities. The court found that the order-in-original was passed five years after the show cause notice, significantly exceeding the prescribed statutory time limits under Section 73(4B) of the Finance Act. Despite Section 73(4B) not mandating a strict time frame, the court held that prolonged delays without substantive justification render the assessment and accompanying penalties void. The petitioner's challenge was upheld, with the impugned order set aside, emphasizing the importance of adhering to reasonable adjudication timelines in tax proceedings.
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