Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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 ...
The HC set aside the impugned order determining the petitioner's liability to pay tax and interest under the TN GST Act 2017/CGST Act 2017, holding that the order was passed without affording the petitioner an opportunity of hearing, thereby violating principles of natural justice. Consequently, no deposit condition was imposed. However, as the petitioner voluntarily deposited 25% of the disputed tax, which the respondent did not oppose, the matter was remanded to the respondent for fresh adjudication after providing an opportunity of hearing. The petition was disposed of accordingly.
The HC set aside the impugned order determining the petitioner's liability to pay tax and interest under the TN GST Act 2017/CGST Act 2017, holding that the order was passed without affording the petitioner an opportunity of hearing, thereby violating principles of natural justice. Consequently, no deposit condition was imposed. However, as the petitioner voluntarily deposited 25% of the disputed tax, which the respondent did not oppose, the matter was remanded to the respondent for fresh adjudication after providing an opportunity of hearing. The petition was disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
