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 set aside the impugned order dated 19.12.2023, finding violations of natural justice principles and statutory requirements. The court held that the Proper Officer failed to issue a valid show cause notice under Section 73, as the summary in GST DRC-01 cannot substitute for a proper SCN. The determination of tax and attached order were deemed invalid due to lack of proper authentication by the Proper Officer, creating a regulatory gap requiring digital or e-signature authentication under Rule 26(3). The court found the order contravened Section 75(4) by denying reasonable opportunity of hearing, as the DRC-01 summary left hearing date fields blank and failed to provide personal hearing opportunity despite no reply submission. The petition was allowed.
The HC set aside the impugned order dated 19.12.2023, finding violations of natural justice principles and statutory requirements. The court held that the Proper Officer failed to issue a valid show cause notice under Section 73, as the summary in GST DRC-01 cannot substitute for a proper SCN. The determination of tax and attached order were deemed invalid due to lack of proper authentication by the Proper Officer, creating a regulatory gap requiring digital or e-signature authentication under Rule 26(3). The court found the order contravened Section 75(4) by denying reasonable opportunity of hearing, as the DRC-01 summary left hearing date fields blank and failed to provide personal hearing opportunity despite no reply submission. The petition was allowed.
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