Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
The HC found that service of show cause notices solely by uploading on the GST portal, without exploring alternate modes of service under Section 169 of the GST Act, violated principles of natural justice by denying the petitioner an effective opportunity of hearing. The impugned ex parte order dated 17.12.2024 was set aside due to inadequate service and lack of personal hearing. The matter was remanded to the respondent for fresh consideration, subject to the petitioner depositing 25% of the disputed tax within four weeks of receiving the order. The setting aside of the order will take effect only upon such payment. The Court emphasized that reliance on a single mode of notice without due diligence to ensure effective service undermines the objectives of the GST Act and leads to unnecessary litigation, thereby wasting judicial and administrative resources. The petition was disposed accordingly.
The HC found that service of show cause notices solely by uploading on the GST portal, without exploring alternate modes of service under Section 169 of the GST Act, violated principles of natural justice by denying the petitioner an effective opportunity of hearing. The impugned ex parte order dated 17.12.2024 was set aside due to inadequate service and lack of personal hearing. The matter was remanded to the respondent for fresh consideration, subject to the petitioner depositing 25% of the disputed tax within four weeks of receiving the order. The setting aside of the order will take effect only upon such payment. The Court emphasized that reliance on a single mode of notice without due diligence to ensure effective service undermines the objectives of the GST Act and leads to unnecessary litigation, thereby wasting judicial and administrative resources. The petition was disposed accordingly.
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