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...
The HC set aside the impugned order dated 29.04.2024 passed by Respondent No. 3 concerning assessment period 2018-2019 without examining the merits. The court found violation of principles of natural justice as proper opportunity of hearing was not provided to the petitioner, and questions arose regarding service of show cause notice and time-bar issues. The matter was remitted to Respondent No. 3 with directions to grant personal hearing to the petitioner through authorized representative before passing fresh orders. The application was disposed of accordingly.
The HC set aside the impugned order dated 29.04.2024 passed by Respondent No. 3 concerning assessment period 2018-2019 without examining the merits. The court found violation of principles of natural justice as proper opportunity of hearing was not provided to the petitioner, and questions arose regarding service of show cause notice and time-bar issues. The matter was remitted to Respondent No. 3 with directions to grant personal hearing to the petitioner through authorized representative before passing fresh orders. The application was disposed of accordingly.
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