Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
The HC found a breach of natural justice and non-application of mind in initiation of proceedings under s.73 of the GST Act, noting the personal-hearing date was fixed before the reply deadline and the impugned order was thereafter passed on a different date without any notice to the petitioner. The writ petition was allowed; the impugned orders were set aside and the matter remanded to the adjudicating authority. The authority is directed to afford the petitioner a reasonable opportunity of personal hearing and to pass a reasoned and speaking order within four weeks from today. The decision is guided by this Court's prior ruling on analogous procedural defects.
The HC found a breach of natural justice and non-application of mind in initiation of proceedings under s.73 of the GST Act, noting the personal-hearing date was fixed before the reply deadline and the impugned order was thereafter passed on a different date without any notice to the petitioner. The writ petition was allowed; the impugned orders were set aside and the matter remanded to the adjudicating authority. The authority is directed to afford the petitioner a reasonable opportunity of personal hearing and to pass a reasoned and speaking order within four weeks from today. The decision is guided by this Court's prior ruling on analogous procedural defects.
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