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 quashed and set aside the impugned order dated April 19, 2024, holding that the petitioner was denied principles of natural justice due to improper service of notices under section 73 of the Act via the GST Portal's "Additional Notices and Orders" tab, which the petitioner did not access. The court found the petitioner entitled to benefit of doubt, as no evidence showed the notices appeared under the "view notices and orders" tab, preventing the petitioner from responding or challenging the order within limitation. The HC directed the Assessing Officer to issue a fresh notice with at least 15 days' clear period in accordance with law, allowing further proceedings thereafter. The petition was allowed without calling for counter affidavits or relegating to statutory remedies, emphasizing procedural fairness.
The HC quashed and set aside the impugned order dated April 19, 2024, holding that the petitioner was denied principles of natural justice due to improper service of notices under section 73 of the Act via the GST Portal's "Additional Notices and Orders" tab, which the petitioner did not access. The court found the petitioner entitled to benefit of doubt, as no evidence showed the notices appeared under the "view notices and orders" tab, preventing the petitioner from responding or challenging the order within limitation. The HC directed the Assessing Officer to issue a fresh notice with at least 15 days' clear period in accordance with law, allowing further proceedings thereafter. The petition was allowed without calling for counter affidavits or relegating to statutory remedies, emphasizing procedural fairness.
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