Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
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 4803
Join Channel
TaxTMI 
