Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
The HC set aside the impugned assessment order dated 21.01.2025 due to violation of natural justice principles, as the petitioner was not afforded a personal hearing and was unaware of the show cause notice served solely via the GST Portal. The Court held that mere portal upload does not constitute effective service when no response is received, and the assessing officer must consider alternative service modes under Section 169 of the GST Act to ensure proper notice. The Court emphasized that passing ex parte orders after fulfilling only formalities leads to unnecessary litigation. Noting that 55% of the disputed tax had already been recovered, the HC remanded the matter to the respondent for fresh consideration, disposing of the petition accordingly.
The HC set aside the impugned assessment order dated 21.01.2025 due to violation of natural justice principles, as the petitioner was not afforded a personal hearing and was unaware of the show cause notice served solely via the GST Portal. The Court held that mere portal upload does not constitute effective service when no response is received, and the assessing officer must consider alternative service modes under Section 169 of the GST Act to ensure proper notice. The Court emphasized that passing ex parte orders after fulfilling only formalities leads to unnecessary litigation. Noting that 55% of the disputed tax had already been recovered, the HC remanded the matter to the respondent for fresh consideration, disposing of the petition accordingly.
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