Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
