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...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The HC held that the impugned order and show cause notice issued under Section 74 of the Gujarat GST Act were without jurisdiction and violated principles of natural justice, as no personal hearing was granted before raising the demand. The court found failure to consider the petitioner's reply and absence of opportunity for hearing contravened Section 75(4) of the GST Act. Relying on precedent affirming the necessity of a proper personal hearing, the HC quashed and set aside the original order. The matter was remanded to the respondent authority for issuance of a fresh de novo order after affording the petitioner a valid personal hearing in compliance with statutory requirements. The petition was allowed by way of remand.
The HC held that the impugned order and show cause notice issued under Section 74 of the Gujarat GST Act were without jurisdiction and violated principles of natural justice, as no personal hearing was granted before raising the demand. The court found failure to consider the petitioner's reply and absence of opportunity for hearing contravened Section 75(4) of the GST Act. Relying on precedent affirming the necessity of a proper personal hearing, the HC quashed and set aside the original order. The matter was remanded to the respondent authority for issuance of a fresh de novo order after affording the petitioner a valid personal hearing in compliance with statutory requirements. The petition was allowed by way of remand.
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