Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
HC quashed GST proceedings initiated against petitioner due to procedural irregularities in order issuance. The court found a violation of natural justice principles as the respondents failed to upload the GST DRC-07 order on the portal or communicate it to the petitioner on the date of its passing. The absence of proper communication and upload of the order rendered the proceedings invalid. The court held that it is the respondents' duty to ensure timely and proper communication of administrative orders, which was not fulfilled in this instance. Consequently, the petition was allowed, effectively nullifying the GST assessment proceedings.
HC quashed GST proceedings initiated against petitioner due to procedural irregularities in order issuance. The court found a violation of natural justice principles as the respondents failed to upload the GST DRC-07 order on the portal or communicate it to the petitioner on the date of its passing. The absence of proper communication and upload of the order rendered the proceedings invalid. The court held that it is the respondents' duty to ensure timely and proper communication of administrative orders, which was not fulfilled in this instance. Consequently, the petition was allowed, effectively nullifying the GST assessment proceedings.
Note: It is a system-generated summary and is for quick reference only.