Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The HC set aside both the adjudicating authority's order dated 27.07.2023 and the appellate authority's order dated 21.05.2024, finding a violation of natural justice due to failure to consider the petitioner's reply and supporting circulars. The adjudicating authority did not provide reasoned or speaking orders, neglecting to analyze the applicability of the petitioner's submissions and statutory provisions under the Central/Bihar GST Act, 2017, and the EPCG Scheme. The appellate authority's partial favorable observations were insufficient to cure the procedural lapses. Consequently, the matter was remanded to the adjudicating authority for a fresh decision, mandating thorough consideration of all contentions and documents in accordance with statutory requirements and the Government of India's export promotion policy. The petition was allowed by way of remand.
The HC set aside both the adjudicating authority's order dated 27.07.2023 and the appellate authority's order dated 21.05.2024, finding a violation of natural justice due to failure to consider the petitioner's reply and supporting circulars. The adjudicating authority did not provide reasoned or speaking orders, neglecting to analyze the applicability of the petitioner's submissions and statutory provisions under the Central/Bihar GST Act, 2017, and the EPCG Scheme. The appellate authority's partial favorable observations were insufficient to cure the procedural lapses. Consequently, the matter was remanded to the adjudicating authority for a fresh decision, mandating thorough consideration of all contentions and documents in accordance with statutory requirements and the Government of India's export promotion policy. The petition was allowed by way of remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
