Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The HC held that the impugned SCN issued on 30th November 2024 was within the three-month limitation period prescribed under Section 73 of the CGST Act, preceding the order dated 28th February 2025. The SCN and subsequent order were therefore not time-barred or beyond jurisdiction. The Court found that the Petitioner was afforded adequate opportunity to file a reply and participate in personal hearings, with only one adjournment sought and granted, and no mandatory minimum of three adjournments required under Section 75(5). Consequently, the writ petition was dismissed. However, the Petitioner was granted the right to file an appeal against the impugned order by 31st August 2025, subject to the pre-deposit under Section 107 of the CGST Act, with the appeal to be adjudicated on merits without dismissal on limitation grounds.
The HC held that the impugned SCN issued on 30th November 2024 was within the three-month limitation period prescribed under Section 73 of the CGST Act, preceding the order dated 28th February 2025. The SCN and subsequent order were therefore not time-barred or beyond jurisdiction. The Court found that the Petitioner was afforded adequate opportunity to file a reply and participate in personal hearings, with only one adjournment sought and granted, and no mandatory minimum of three adjournments required under Section 75(5). Consequently, the writ petition was dismissed. However, the Petitioner was granted the right to file an appeal against the impugned order by 31st August 2025, subject to the pre-deposit under Section 107 of the CGST Act, with the appeal to be adjudicated on merits without dismissal on limitation grounds.
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