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...
Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
Where a show cause notice was uploaded on the GST portal's "Additional Notices Tab" before the tab was made visible and the taxpayer did not become aware of it, such portal-only uploading was held to have denied a meaningful opportunity of hearing, vitiating the adjudication; consequently, the demand order was set aside and the matter remanded for fresh adjudication after permitting a reply and ensuring hearing notices are also communicated by email. The Court also noted a prima facie contention of duplication of demand, potentially supported by the amendment to Section 16(4) of the CGST Act, 2017, to be examined on remand. Relief was made conditional on payment of costs. - HC
Where a show cause notice was uploaded on the GST portal's "Additional Notices Tab" before the tab was made visible and the taxpayer did not become aware of it, such portal-only uploading was held to have denied a meaningful opportunity of hearing, vitiating the adjudication; consequently, the demand order was set aside and the matter remanded for fresh adjudication after permitting a reply and ensuring hearing notices are also communicated by email. The Court also noted a prima facie contention of duplication of demand, potentially supported by the amendment to Section 16(4) of the CGST Act, 2017, to be examined on remand. Relief was made conditional on payment of costs. - HC
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