Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The HC set aside the impugned ex-parte order due to non-compliance with Rule 142 of the CGST Rules, 2017, and violation of natural justice principles. Although electronic service of notice under the GST regime is generally upheld, the Court found the procedural irregularity and lack of a reasonable opportunity to be heard prejudicial in the present case. Considering the nature of the business and substantive rights involved, the matter was remitted to the Assessing Authority for issuance of a fresh notice under Section 73 of the CGST/SGST Act. The petitioner is directed to appear and effectively participate in the proceedings on the specified date. The petition was allowed by way of remand to ensure fairness and adherence to due process.
The HC set aside the impugned ex-parte order due to non-compliance with Rule 142 of the CGST Rules, 2017, and violation of natural justice principles. Although electronic service of notice under the GST regime is generally upheld, the Court found the procedural irregularity and lack of a reasonable opportunity to be heard prejudicial in the present case. Considering the nature of the business and substantive rights involved, the matter was remitted to the Assessing Authority for issuance of a fresh notice under Section 73 of the CGST/SGST Act. The petitioner is directed to appear and effectively participate in the proceedings on the specified date. The petition was allowed by way of remand to ensure fairness and adherence to due process.
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