Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
HC set aside the impugned order challenging tax notifications N/N. 56/2023-Central Tax and N/N. 56/2023-State Tax. The court found a violation of natural justice principles as the petitioner was unable to access the GST Portal due to registration cancellation, thereby preventing reply to the show cause notice. The matter was remanded to the Adjudicating Authority to provide the petitioner a proper opportunity to file a reply and attend a personal hearing, ensuring procedural fairness in the administrative proceedings.
HC set aside the impugned order challenging tax notifications N/N. 56/2023-Central Tax and N/N. 56/2023-State Tax. The court found a violation of natural justice principles as the petitioner was unable to access the GST Portal due to registration cancellation, thereby preventing reply to the show cause notice. The matter was remanded to the Adjudicating Authority to provide the petitioner a proper opportunity to file a reply and attend a personal hearing, ensuring procedural fairness in the administrative proceedings.
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