Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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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