Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
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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