Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
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 mere uploading of the show cause notice (SCN) on the GST portal without physical service does not satisfy the principles of natural justice, particularly when the petitioner remains unresponsive. The officer issuing repeated reminders must consider alternative service methods under Section 169(1) of the GST Act, such as RPAD, to ensure effective notice. The impugned assessment order dated 29.04.2024 was passed ex parte without affording the petitioner a personal hearing, rendering it invalid. Consequently, the HC set aside the order and remanded the matter to the respondent for fresh consideration, directing adherence to proper service and hearing procedures. The petition was disposed of accordingly.
The HC held that mere uploading of the show cause notice (SCN) on the GST portal without physical service does not satisfy the principles of natural justice, particularly when the petitioner remains unresponsive. The officer issuing repeated reminders must consider alternative service methods under Section 169(1) of the GST Act, such as RPAD, to ensure effective notice. The impugned assessment order dated 29.04.2024 was passed ex parte without affording the petitioner a personal hearing, rendering it invalid. Consequently, the HC set aside the order and remanded the matter to the respondent for fresh consideration, directing adherence to proper service and hearing procedures. The petition was disposed of accordingly.
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