Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
The HC held that issuance of a proper, duly authenticated Show Cause Notice (SCN) under Section 73(1) is mandatory and cannot be supplanted by a summary notice in GST DRC-01 or an attached tax determination statement. The impugned orders under Section 73(9) were quashed for lack of valid SCN issuance and failure to provide an opportunity of hearing as required under Section 75(4), thereby violating natural justice. The Court clarified that the Proper Officer must issue the SCN, Statement under Section 73(3), and the final order under Section 73(9), with digital authentication per Rule 26(3) due to regulatory gaps. The orders passed without proper SCN and hearing were set aside. However, liberty was granted to respondents to initiate fresh proceedings under Section 73 in accordance with statutory mandates and principles of natural justice. 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 supplanted by a summary notice in GST DRC-01 or an attached tax determination statement. The impugned orders under Section 73(9) were quashed for lack of valid SCN issuance and failure to provide an opportunity of hearing as required under Section 75(4), thereby violating natural justice. The Court clarified that the Proper Officer must issue the SCN, Statement under Section 73(3), and the final order under Section 73(9), with digital authentication per Rule 26(3) due to regulatory gaps. The orders passed without proper SCN and hearing were set aside. However, liberty was granted to respondents to initiate fresh proceedings under Section 73 in accordance with statutory mandates and principles of natural justice. The petition was allowed.
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