Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
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.
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