Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
The HC held that issuance of a summary of show cause notice (SCN) and summary of order without issuing a formal SCN under section 73(1) of the CGST Act, 2017, violated principles of natural justice by denying the petitioner an opportunity of hearing. Relying on precedent from Construction Catalysers Pvt. Ltd., the court found that an adverse order cannot be passed without affording the petitioner a chance to be heard. Consequently, the HC set aside the summary SCN dated 12.12.2023 and the summary order dated 22.04.2024. The writ petition was disposed of accordingly, reaffirming the necessity of adherence to procedural fairness before passing orders under the CGST Act.
The HC held that issuance of a summary of show cause notice (SCN) and summary of order without issuing a formal SCN under section 73(1) of the CGST Act, 2017, violated principles of natural justice by denying the petitioner an opportunity of hearing. Relying on precedent from Construction Catalysers Pvt. Ltd., the court found that an adverse order cannot be passed without affording the petitioner a chance to be heard. Consequently, the HC set aside the summary SCN dated 12.12.2023 and the summary order dated 22.04.2024. The writ petition was disposed of accordingly, reaffirming the necessity of adherence to procedural fairness before passing orders under the CGST Act.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
