Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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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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