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Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
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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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