Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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The dominant issues were whether the adjudication confirming GST demand was vitiated by (i) denial of a statutorily mandated personal hearing under Section 75(4) and (ii) lack of jurisdiction under Section 75(7) in confirming demand beyond the show cause notice. The authority held that once a personal hearing is specifically requested, Section 75(4) imposes a mandatory duty to grant it; passing an ex parte order despite such request is a fatal breach of natural justice and cannot be cured by later merits review, rendering the order unsustainable. It further held that any final demand exceeding the amount proposed in the show cause notice is ultra vires under Section 75(7), vitiating the order. The adjudication and appellate orders were quashed and the matter remanded. - HC
The dominant issues were whether the adjudication confirming GST demand was vitiated by (i) denial of a statutorily mandated personal hearing under Section 75(4) and (ii) lack of jurisdiction under Section 75(7) in confirming demand beyond the show cause notice. The authority held that once a personal hearing is specifically requested, Section 75(4) imposes a mandatory duty to grant it; passing an ex parte order despite such request is a fatal breach of natural justice and cannot be cured by later merits review, rendering the order unsustainable. It further held that any final demand exceeding the amount proposed in the show cause notice is ultra vires under Section 75(7), vitiating the order. The adjudication and appellate orders were quashed and the matter remanded. - HC
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