Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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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