Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definitio...
Resale price method upheld for distribution; assessee's margins accepted and certain transfer-pricing adjustments deleted due to documented reimbursem...
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The HC held that the impugned adjudication orders passed under s.73 of the GST Act violated principles of natural justice by denying personal hearing; in light of the Division Bench's pronouncement that personal hearing must ordinarily be afforded before adverse adjudicatory orders, the Court quashed the orders dated 11.12.2023 and 09.09.2025 as unsustainable. The matter is remitted to the assessing authority for de novo adjudication after affording the petitioner an opportunity of personal hearing. The petition is allowed; any limitation-based objections to earlier dismissal were considered but the lack of hearing rendered the prior orders void, necessitating fresh proceedings.
The HC held that the impugned adjudication orders passed under s.73 of the GST Act violated principles of natural justice by denying personal hearing; in light of the Division Bench's pronouncement that personal hearing must ordinarily be afforded before adverse adjudicatory orders, the Court quashed the orders dated 11.12.2023 and 09.09.2025 as unsustainable. The matter is remitted to the assessing authority for de novo adjudication after affording the petitioner an opportunity of personal hearing. The petition is allowed; any limitation-based objections to earlier dismissal were considered but the lack of hearing rendered the prior orders void, necessitating fresh proceedings.
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