Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
HC set aside the Order-in-Original and Summary Order under Section 73 of GST Act due to violation of principles of natural justice. The adjudicating authority failed to consider the petitioner's reply to show-cause notice and supporting documents filed on 20.12.2024 before passing the order on 20.02.2025. The matter was remitted for fresh adjudication, emphasizing that administrative authorities must comprehensively examine all submitted evidence before rendering a decision. The court underscored the fundamental requirement of procedural fairness in administrative proceedings, mandating a thorough review of all representations and documentary evidence.
HC set aside the Order-in-Original and Summary Order under Section 73 of GST Act due to violation of principles of natural justice. The adjudicating authority failed to consider the petitioner's reply to show-cause notice and supporting documents filed on 20.12.2024 before passing the order on 20.02.2025. The matter was remitted for fresh adjudication, emphasizing that administrative authorities must comprehensively examine all submitted evidence before rendering a decision. The court underscored the fundamental requirement of procedural fairness in administrative proceedings, mandating a thorough review of all representations and documentary evidence.
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