Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income-tax exemption for specified regulatory fees and government grants applies subject to non-commercial activity and continuing compliance conditio...
Digital accessibility audit and remediation deadlines extended, while all other disability-compliance obligations for regulated entities remain unchan...
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The HC quashed a notice issued under Section 79(1)(c) of the Central Goods and Services Tax Act, 2017 on procedural grounds. The notice was improperly addressed to the Branch Manager of the respondent-bank at Gurugram rather than to the petitioner directly. The petitioner contended that no bank account existed at Gurugram, with the relevant account being at Mulund Branch, and denied owing any amount to the defaulter allegedly liable for Rs. 30.19 crores GST dues. The HC held that Section 79 mandates service of notice upon the person from whom money is due to enable them to prove no liability exists. Since no notice was served upon the petitioner, the impugned notice dated 9 July 2024 was set aside and the petition was allowed.
The HC quashed a notice issued under Section 79(1)(c) of the Central Goods and Services Tax Act, 2017 on procedural grounds. The notice was improperly addressed to the Branch Manager of the respondent-bank at Gurugram rather than to the petitioner directly. The petitioner contended that no bank account existed at Gurugram, with the relevant account being at Mulund Branch, and denied owing any amount to the defaulter allegedly liable for Rs. 30.19 crores GST dues. The HC held that Section 79 mandates service of notice upon the person from whom money is due to enable them to prove no liability exists. Since no notice was served upon the petitioner, the impugned notice dated 9 July 2024 was set aside and the petition was allowed.
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