Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
HC quashed the impugned order passed u/s 73 of the TNGST and CGST Acts, 2017, holding that the assessment/order violated principles of natural justice. The Petitioner had received only notices in Form GST ASMT-10 and DRC-01A dated 16.10.2024 and filed substantive responses on 10.12.2024 and 21.01.2025; copies of the DRC-01 dated 16.11.2024 were not uploaded, depriving the Petitioner of an opportunity to reply to material allegations. Consequently, the HC set aside the impugned order and remitted the matter to the Respondent to decide afresh on merits and in accordance with law expeditiously. Petition disposed of.
HC quashed the impugned order passed u/s 73 of the TNGST and CGST Acts, 2017, holding that the assessment/order violated principles of natural justice. The Petitioner had received only notices in Form GST ASMT-10 and DRC-01A dated 16.10.2024 and filed substantive responses on 10.12.2024 and 21.01.2025; copies of the DRC-01 dated 16.11.2024 were not uploaded, depriving the Petitioner of an opportunity to reply to material allegations. Consequently, the HC set aside the impugned order and remitted the matter to the Respondent to decide afresh on merits and in accordance with law expeditiously. Petition disposed of.
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