Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
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 set aside N/N. 56/2023-Central Tax and N/N. 56/2023-State Tax due to procedural irregularities in serving show cause notice. The court found that the notice was uploaded without providing adequate opportunity for personal hearing and reply. Relying on precedent from a similar case, the HC remanded the matter to the Adjudicating Authority, directing proper service of notice via email, ensuring the petitioner can file a comprehensive reply within thirty days and present submissions. The impugned order was quashed, with instructions for the department to adjudicate the matter in accordance with legal principles.
HC set aside N/N. 56/2023-Central Tax and N/N. 56/2023-State Tax due to procedural irregularities in serving show cause notice. The court found that the notice was uploaded without providing adequate opportunity for personal hearing and reply. Relying on precedent from a similar case, the HC remanded the matter to the Adjudicating Authority, directing proper service of notice via email, ensuring the petitioner can file a comprehensive reply within thirty days and present submissions. The impugned order was quashed, with instructions for the department to adjudicate the matter in accordance with legal principles.
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