Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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The SC held that under Section 129(3) of the CGST Act, the proper officer is mandatorily required to pass a reasoned final order after issuing a show cause notice, even if tax and penalty have been paid under protest. The deemed conclusion of proceedings under Section 129(5) does not dispense with this requirement nor imply waiver of the right to challenge the levy. The absence of a formal adjudication order deprives the taxpayer of the statutory right to appeal under Section 107. Payment under protest coupled with filed objections necessitates a speaking order to ensure procedural fairness and compliance with natural justice. The HC's refusal to direct the passing of such an order was set aside. The SC directed respondent authorities to pass a reasoned final order in Form GST MOV-09, grant an opportunity of hearing, and upload a summary in Form GST DRC-07 within one month, thereby restoring the appellant's right to appeal. The appeal was allowed.
The SC held that under Section 129(3) of the CGST Act, the proper officer is mandatorily required to pass a reasoned final order after issuing a show cause notice, even if tax and penalty have been paid under protest. The deemed conclusion of proceedings under Section 129(5) does not dispense with this requirement nor imply waiver of the right to challenge the levy. The absence of a formal adjudication order deprives the taxpayer of the statutory right to appeal under Section 107. Payment under protest coupled with filed objections necessitates a speaking order to ensure procedural fairness and compliance with natural justice. The HC's refusal to direct the passing of such an order was set aside. The SC directed respondent authorities to pass a reasoned final order in Form GST MOV-09, grant an opportunity of hearing, and upload a summary in Form GST DRC-07 within one month, thereby restoring the appellant's right to appeal. The appeal was allowed.
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