Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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The HC quashed the impugned order due to defective service of the Show Cause Notice (SCN), which was only uploaded on the GST Portal without physical service, depriving the petitioner of an opportunity to reply. The Court held that mere upload on the portal does not constitute effective service if no response is received, and the issuing officer must explore alternative modes of service as per Section 169 of the CGST Act, such as RPAD, to ensure compliance with natural justice. The impugned order was found to be passed without application of mind and violated natural justice principles. The matter was remanded to the respondent for fresh consideration without imposing any deposit condition on the petitioner.
The HC quashed the impugned order due to defective service of the Show Cause Notice (SCN), which was only uploaded on the GST Portal without physical service, depriving the petitioner of an opportunity to reply. The Court held that mere upload on the portal does not constitute effective service if no response is received, and the issuing officer must explore alternative modes of service as per Section 169 of the CGST Act, such as RPAD, to ensure compliance with natural justice. The impugned order was found to be passed without application of mind and violated natural justice principles. The matter was remanded to the respondent for fresh consideration without imposing any deposit condition on the petitioner.
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