Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
HC found violation of natural justice principles in ex-parte tax liability order. The court held that the petitioner was not properly served with show cause notice and lacked opportunity to present defense. Applying precedent from similar cases, HC directed the impugned order be treated as a notice under Section 73 of GST Act, 2017, enabling the petitioner to submit objections and supporting documents before the assessing officer. The court disposed of the petition with instructions for the authority to review and pass a fresh order after considering the petitioner's submissions.
HC found violation of natural justice principles in ex-parte tax liability order. The court held that the petitioner was not properly served with show cause notice and lacked opportunity to present defense. Applying precedent from similar cases, HC directed the impugned order be treated as a notice under Section 73 of GST Act, 2017, enabling the petitioner to submit objections and supporting documents before the assessing officer. The court disposed of the petition with instructions for the authority to review and pass a fresh order after considering the petitioner's submissions.
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