Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
The HC held that the impugned ex-parte assessment order and subsequent demand under Form DRC 07 were invalid due to violation of natural justice principles, specifically non-service of proper notices and failure to grant an opportunity of hearing as mandated by Section 75(4) of the BGST Act, 2017. The Court clarified that uploading notices under incorrect headings did not satisfy statutory requirements. Furthermore, the issuance of a show cause notice without scheduling a personal hearing did not constitute an opportunity for hearing since the authority was still seeking a response. As no personal hearing was provided before passing an adverse order, the statutory procedure was not followed. Consequently, the HC set aside the impugned order and allowed the petition, emphasizing strict adherence to procedural safeguards under the Act.
The HC held that the impugned ex-parte assessment order and subsequent demand under Form DRC 07 were invalid due to violation of natural justice principles, specifically non-service of proper notices and failure to grant an opportunity of hearing as mandated by Section 75(4) of the BGST Act, 2017. The Court clarified that uploading notices under incorrect headings did not satisfy statutory requirements. Furthermore, the issuance of a show cause notice without scheduling a personal hearing did not constitute an opportunity for hearing since the authority was still seeking a response. As no personal hearing was provided before passing an adverse order, the statutory procedure was not followed. Consequently, the HC set aside the impugned order and allowed the petition, emphasizing strict adherence to procedural safeguards under the Act.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
