Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
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The HC held that issuance of a proper, duly authenticated Show Cause Notice (SCN) under Section 73(1) is mandatory and cannot be replaced by a summary in GST DRC-01 or by attaching the tax determination statement. The impugned orders passed under Section 73(9) without a valid SCN violated statutory requirements and principles of natural justice, particularly due to the absence of a hearing opportunity as mandated by Section 75(4). The Court emphasized the necessity of digital or e-signature authentication by the Proper Officer to ensure validity. Consequently, the impugned order dated 28.12.2023 was set aside. However, the respondents were permitted to initiate fresh proceedings under Section 73 in accordance with the law. The petition was allowed.
The HC held that issuance of a proper, duly authenticated Show Cause Notice (SCN) under Section 73(1) is mandatory and cannot be replaced by a summary in GST DRC-01 or by attaching the tax determination statement. The impugned orders passed under Section 73(9) without a valid SCN violated statutory requirements and principles of natural justice, particularly due to the absence of a hearing opportunity as mandated by Section 75(4). The Court emphasized the necessity of digital or e-signature authentication by the Proper Officer to ensure validity. Consequently, the impugned order dated 28.12.2023 was set aside. However, the respondents were permitted to initiate fresh proceedings under Section 73 in accordance with the law. The petition was allowed.
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