RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
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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