Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
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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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