Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
The HC found that the SCN was served on the authorized registered email beyond the prescribed period under s.73(2) read with s.73(10) CGST Act and that the adjudicating authority failed to consider the majority of the Petitioner's submissions and disregarded relevant precedent, thereby breaching principles of natural justice. The Court noted the Department knew the authorized email had changed and that service on the new address occurred after the limitation period, rendering the SCN prima facie time-barred. The Petitioner established a strong prima facie case for interim relief; the operation of the impugned order was stayed pending admission, and the matter was adjourned to 20 Nov 2025.
The HC found that the SCN was served on the authorized registered email beyond the prescribed period under s.73(2) read with s.73(10) CGST Act and that the adjudicating authority failed to consider the majority of the Petitioner's submissions and disregarded relevant precedent, thereby breaching principles of natural justice. The Court noted the Department knew the authorized email had changed and that service on the new address occurred after the limitation period, rendering the SCN prima facie time-barred. The Petitioner established a strong prima facie case for interim relief; the operation of the impugned order was stayed pending admission, and the matter was adjourned to 20 Nov 2025.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
