Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
The dominant issue was violation of principles of natural justice where the show cause notice was uploaded only in the "Additional Notices" tab on the GST portal and was not effectively brought to the taxpayer's knowledge, resulting in no reply being filed. Applying prior precedent in similar portal-notice situations, the Court held that absence of a real opportunity of hearing vitiated the adjudicatory process, particularly since the notice pre-dated the portal changes that later made the tab visible. The impugned proceedings were therefore set aside and remanded to the adjudicating authority to grant a fair opportunity to respond and be heard - HC
The dominant issue was violation of principles of natural justice where the show cause notice was uploaded only in the "Additional Notices" tab on the GST portal and was not effectively brought to the taxpayer's knowledge, resulting in no reply being filed. Applying prior precedent in similar portal-notice situations, the Court held that absence of a real opportunity of hearing vitiated the adjudicatory process, particularly since the notice pre-dated the portal changes that later made the tab visible. The impugned proceedings were therefore set aside and remanded to the adjudicating authority to grant a fair opportunity to respond and be heard - HC
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