Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The HC held that the adjudicatory process violated principles of natural justice because no date for personal hearing was specified in the SCN and the petitioner company was not afforded an opportunity to be heard on the merits; however, the court found the CGST Department not at fault insofar as notices and the impugned order were uploaded on the GST portal and the petitioner failed to establish non-service. The petition for remand to the adjudicating authority was refused. In view of the petitioner's absence of a merits hearing, the HC permitted the petitioner company to pursue its statutory appellate remedy before the appropriate Appellate Authority. Petition disposed.
The HC held that the adjudicatory process violated principles of natural justice because no date for personal hearing was specified in the SCN and the petitioner company was not afforded an opportunity to be heard on the merits; however, the court found the CGST Department not at fault insofar as notices and the impugned order were uploaded on the GST portal and the petitioner failed to establish non-service. The petition for remand to the adjudicating authority was refused. In view of the petitioner's absence of a merits hearing, the HC permitted the petitioner company to pursue its statutory appellate remedy before the appropriate Appellate Authority. Petition disposed.
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