Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
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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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