Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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.
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