Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
HC quashed the impugned assessment order dated 17.08.2024 insofar as it denied the petitioner's claim for input tax credit under Section 16(4) of the CGST Act as time-barred, holding the order was passed without affording an effective opportunity of personal hearing. The court found mere upload of a show-cause notice on the GST portal, without exploring alternative modes of service under Section 169 where no response was received, amounted to defective service and a breach of natural justice. The HC disposed of the petition, setting aside the impugned order to the extent indicated and warning against sustaining ex parte assessments founded on empty formalities.
HC quashed the impugned assessment order dated 17.08.2024 insofar as it denied the petitioner's claim for input tax credit under Section 16(4) of the CGST Act as time-barred, holding the order was passed without affording an effective opportunity of personal hearing. The court found mere upload of a show-cause notice on the GST portal, without exploring alternative modes of service under Section 169 where no response was received, amounted to defective service and a breach of natural justice. The HC disposed of the petition, setting aside the impugned order to the extent indicated and warning against sustaining ex parte assessments founded on empty formalities.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
