Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
The HC found a breach of natural justice for failure of service of show-cause notices (issued 24 Sept 2023 and 5 Dec 2025) which were uploaded to the GST portal's "Additional Notices Tab" but not brought to the petitioner's attention prior to portal visibility changes on 16 Jan 2024. The impugned orders are set aside for want of proper service and denial of opportunity to be heard. The matter is remanded to the adjudicating authority for fresh adjudication. The petitioner is granted leave to file a reply to the impugned SCNs by 30 Sept 2025. The petition is disposed of subject to these directions.
The HC found a breach of natural justice for failure of service of show-cause notices (issued 24 Sept 2023 and 5 Dec 2025) which were uploaded to the GST portal's "Additional Notices Tab" but not brought to the petitioner's attention prior to portal visibility changes on 16 Jan 2024. The impugned orders are set aside for want of proper service and denial of opportunity to be heard. The matter is remanded to the adjudicating authority for fresh adjudication. The petitioner is granted leave to file a reply to the impugned SCNs by 30 Sept 2025. The petition is disposed of subject to these directions.
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