Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
The HC set aside the impugned order due to non-application of mind and violation of natural justice, finding that the adjudicating authority merely replicated the Service Tax notice without independently considering the Petitioner's detailed submissions or relevant precedents. The order failed to address the applicability of the Board Circular or explain the rejection of cited case law, contravening the requirements under Sections 73(9) and 75(6) of the CGST Act, which mandate reasoned decisions based on due consideration of representations. Consequently, the matter was remanded for a fresh adjudication within three months, ensuring proper evaluation and reasoned determination in compliance with statutory provisions.
The HC set aside the impugned order due to non-application of mind and violation of natural justice, finding that the adjudicating authority merely replicated the Service Tax notice without independently considering the Petitioner's detailed submissions or relevant precedents. The order failed to address the applicability of the Board Circular or explain the rejection of cited case law, contravening the requirements under Sections 73(9) and 75(6) of the CGST Act, which mandate reasoned decisions based on due consideration of representations. Consequently, the matter was remanded for a fresh adjudication within three months, ensuring proper evaluation and reasoned determination in compliance with statutory provisions.
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TaxTMI 
TaxTMI 
