Profiteering in construction services for failure to pass input tax credit resulted in repayment exceeding the commensurate benefit and closure of pro...
The dominant issue was whether the adjudication order passed pursuant to a show cause notice, where the notice-period was impacted by challenged extension notifications, should stand despite the petitioner not having filed any reply or attended hearing. The Court held that, since the validity of the extension notifications is pending consideration and the petitioner did not get a proper opportunity to present its case on merits, principles of natural justice warranted remand to enable a response and hearing before the adjudicating authority. The impugned order was set aside and the matter remanded for fresh adjudication. - HC
The dominant issue was whether the adjudication order passed pursuant to a show cause notice, where the notice-period was impacted by challenged extension notifications, should stand despite the petitioner not having filed any reply or attended hearing. The Court held that, since the validity of the extension notifications is pending consideration and the petitioner did not get a proper opportunity to present its case on merits, principles of natural justice warranted remand to enable a response and hearing before the adjudicating authority. The impugned order was set aside and the matter remanded for fresh adjudication. - HC
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