Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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The HC set aside the impugned assessment order dated 25.04.2024, holding that service of the show cause notice (SCN) solely via the GST portal was insufficient given the petitioner's lack of awareness and absence of personal hearing. The court emphasized that where no response is received through one mode, the officer must explore alternative service methods under Section 169(1) of the GST Act, such as RPAD, to ensure effective service. The matter was remanded to the respondent for fresh consideration, conditional upon the petitioner paying 25% of the disputed tax within four weeks of receiving the order. The setting aside of the original order will take effect only upon such payment. The petition was disposed of by way of remand to safeguard procedural fairness and prevent multiplicity of litigation.
The HC set aside the impugned assessment order dated 25.04.2024, holding that service of the show cause notice (SCN) solely via the GST portal was insufficient given the petitioner's lack of awareness and absence of personal hearing. The court emphasized that where no response is received through one mode, the officer must explore alternative service methods under Section 169(1) of the GST Act, such as RPAD, to ensure effective service. The matter was remanded to the respondent for fresh consideration, conditional upon the petitioner paying 25% of the disputed tax within four weeks of receiving the order. The setting aside of the original order will take effect only upon such payment. The petition was disposed of by way of remand to safeguard procedural fairness and prevent multiplicity of litigation.
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