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Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
HC held that the impugned notice and order were quashed due to lack of jurisdictional propriety. The respondent-Authority failed to provide adequate intimation regarding ITC reversal, and the petitioner demonstrated genuine unawareness of procedural requirements. The Court remanded the matter back to the Adjudicating Authority to conduct a de novo examination of ITC reversal for 2017-18, directing a fresh order within twelve weeks. While the Appellate Authority had dismissed the appeal on delay grounds, the HC recognized procedural constraints and procedural fairness, effectively setting aside the original order and providing an opportunity for proper administrative review.
HC held that the impugned notice and order were quashed due to lack of jurisdictional propriety. The respondent-Authority failed to provide adequate intimation regarding ITC reversal, and the petitioner demonstrated genuine unawareness of procedural requirements. The Court remanded the matter back to the Adjudicating Authority to conduct a de novo examination of ITC reversal for 2017-18, directing a fresh order within twelve weeks. While the Appellate Authority had dismissed the appeal on delay grounds, the HC recognized procedural constraints and procedural fairness, effectively setting aside the original order and providing an opportunity for proper administrative review.
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