Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
HC quashed the summary of show cause notice and order for procedural violations under AGST Act, 2017. The court found that issuing a summary notice without providing an opportunity of hearing constituted a breach of natural justice principles. Following precedent in a similar case, the HC set aside the impugned orders and granted authorities liberty to initiate de novo proceedings under Section 73, if deemed appropriate. The decision emphasizes procedural fairness and the requirement of proper legal process in tax determination proceedings.
HC quashed the summary of show cause notice and order for procedural violations under AGST Act, 2017. The court found that issuing a summary notice without providing an opportunity of hearing constituted a breach of natural justice principles. Following precedent in a similar case, the HC set aside the impugned orders and granted authorities liberty to initiate de novo proceedings under Section 73, if deemed appropriate. The decision emphasizes procedural fairness and the requirement of proper legal process in tax determination proceedings.
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