Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The HC allowed the writ petition, holding that the impugned assessment order violated Rule 142(1A) of the CGST Rules, 2017 and principles of natural justice by failing to serve a prior show-cause notice; the Court adhered to its consistent jurisprudence that non-issuance of the requisite notice vitiates the assessment process. The HC set aside Order-in-Original No.70/2024-25-GST dated 25.02.2025 and remanded the matter to the assessing authority for completion of assessment in accordance with law after issuance of the necessary notice. The period from the date of the impugned order until receipt of the HC order is excluded for limitation. Petition allowed by remand.
The HC allowed the writ petition, holding that the impugned assessment order violated Rule 142(1A) of the CGST Rules, 2017 and principles of natural justice by failing to serve a prior show-cause notice; the Court adhered to its consistent jurisprudence that non-issuance of the requisite notice vitiates the assessment process. The HC set aside Order-in-Original No.70/2024-25-GST dated 25.02.2025 and remanded the matter to the assessing authority for completion of assessment in accordance with law after issuance of the necessary notice. The period from the date of the impugned order until receipt of the HC order is excluded for limitation. Petition allowed by remand.
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