Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The HC set aside the confiscation order and imposition of fine and penalty against the petitioner, finding the action arbitrary and violative of Section 130(4) of the CGST Act, 2017. The court determined that principles of natural justice were breached as no opportunity of hearing was provided to the petitioner before imposing the penalties. The matter was remitted to the Deputy Commissioner, Commercial Tax, Dehradun with directions to restart proceedings from the show-cause notice stage, ensuring compliance with statutory requirements and natural justice principles. The petition was disposed of by way of remand, allowing the petitioner a fresh opportunity to present their case before the competent authority.
The HC set aside the confiscation order and imposition of fine and penalty against the petitioner, finding the action arbitrary and violative of Section 130(4) of the CGST Act, 2017. The court determined that principles of natural justice were breached as no opportunity of hearing was provided to the petitioner before imposing the penalties. The matter was remitted to the Deputy Commissioner, Commercial Tax, Dehradun with directions to restart proceedings from the show-cause notice stage, ensuring compliance with statutory requirements and natural justice principles. The petition was disposed of by way of remand, allowing the petitioner a fresh opportunity to present their case before the competent authority.
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