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...
HC held that a show-cause notice issued under s.130 of the UPGST Act, 2017, before any adjudication of tax liability under ss.73/74, contravenes s.35 and is therefore jurisdictionally defective. The court quashed and set aside the s.122 read with s.130 notice and the impugned adjudicatory order dated 17.09.2025, and also quashed the seizure order dated 06.09.2025. The petition is disposed. The revenue is left at liberty to initiate fresh proceedings consonant with statutory prescription by issuing show-cause notices under the appropriate substantive provisions of the Act, 2017, after determining tax liability in accordance with law.
HC held that a show-cause notice issued under s.130 of the UPGST Act, 2017, before any adjudication of tax liability under ss.73/74, contravenes s.35 and is therefore jurisdictionally defective. The court quashed and set aside the s.122 read with s.130 notice and the impugned adjudicatory order dated 17.09.2025, and also quashed the seizure order dated 06.09.2025. The petition is disposed. The revenue is left at liberty to initiate fresh proceedings consonant with statutory prescription by issuing show-cause notices under the appropriate substantive provisions of the Act, 2017, after determining tax liability in accordance with law.
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