Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The HC allowed the writ petition, quashing the Order-in-Original and treating the Show Cause Notice as abandoned due to an inordinate 14-year delay in adjudication. Applying the doctrine of reasonable time and the maxim lex dilationes abhorret, the court found the prolonged lapse, unexplained by the respondent, amounted to a violation of principles of natural justice and arbitrariness in quasi-judicial proceedings. The petitioner's failure to be informed of any transfer to call book and the absence of transparency vitiated the entire process. The HC held that, in these exceptional circumstances, the petitioner need not be relegated to alternate statutory remedies and relief by writ was maintainable.
The HC allowed the writ petition, quashing the Order-in-Original and treating the Show Cause Notice as abandoned due to an inordinate 14-year delay in adjudication. Applying the doctrine of reasonable time and the maxim lex dilationes abhorret, the court found the prolonged lapse, unexplained by the respondent, amounted to a violation of principles of natural justice and arbitrariness in quasi-judicial proceedings. The petitioner's failure to be informed of any transfer to call book and the absence of transparency vitiated the entire process. The HC held that, in these exceptional circumstances, the petitioner need not be relegated to alternate statutory remedies and relief by writ was maintainable.
Note: It is a system-generated summary and is for quick reference only.