Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
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...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
