Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
HC held that the assessment proceedings under Section 73 of the AGST Act, 2017 were vitiated for violation of principles of natural justice, as no proper and prior show cause notice under Section 73(1) was issued to the petitioner. Service of only a Summary of Show Cause Notice in Form GST DRC-01 and an Attachment to Determination of Tax was held not to satisfy the mandatory requirements of Section 73(1) to (8), (10), (11) and Rule 142(1) of the AGST Rules, 2017. A summary was expressly held not to be a substitute for a substantive show cause notice by the proper officer. Consequently, the impugned order dated 25.02.2025 passed under Section 73(9) was declared unsustainable in law, set aside and quashed. The writ petition filed by the anonymized petitioner was accordingly disposed of.
HC held that the assessment proceedings under Section 73 of the AGST Act, 2017 were vitiated for violation of principles of natural justice, as no proper and prior show cause notice under Section 73(1) was issued to the petitioner. Service of only a Summary of Show Cause Notice in Form GST DRC-01 and an Attachment to Determination of Tax was held not to satisfy the mandatory requirements of Section 73(1) to (8), (10), (11) and Rule 142(1) of the AGST Rules, 2017. A summary was expressly held not to be a substitute for a substantive show cause notice by the proper officer. Consequently, the impugned order dated 25.02.2025 passed under Section 73(9) was declared unsustainable in law, set aside and quashed. The writ petition filed by the anonymized petitioner was accordingly disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
