Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
HC invalidated the impugned SCN and demand notice under N/N. 9/2023-Central Tax, finding a violation of natural justice principles. The court set aside the order due to lack of personal hearing and mandated that the department re-issue the show cause notice, provide proper hearing notice via email, and allow the petitioner to submit replies within thirty days. The decision follows precedent from a similar case, emphasizing procedural fairness in tax adjudication proceedings. The matter is remanded for fresh consideration with full opportunity of hearing.
HC invalidated the impugned SCN and demand notice under N/N. 9/2023-Central Tax, finding a violation of natural justice principles. The court set aside the order due to lack of personal hearing and mandated that the department re-issue the show cause notice, provide proper hearing notice via email, and allow the petitioner to submit replies within thirty days. The decision follows precedent from a similar case, emphasizing procedural fairness in tax adjudication proceedings. The matter is remanded for fresh consideration with full opportunity of hearing.
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