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...
Notice to show-cause confines adjudication: an order cannot extend beyond issues specified in the notice and Section 75(7) manifests that principle; holding that treating reverse-charge supplies as forward-charge without such notice violated statutory mandate, and that the appellate authority erred in deeming this a mere "technical" quantification-consequence: appellate order set aside and matter remitted. Natural justice and disclosure: where the notice relies on GST back-office data within tax authorities' special knowledge, the assessee must be afforded access and an effective opportunity to meet the case-consequence: fresh show-cause/adjudication directed with necessary disclosure and hearing; limitation cannot be raised later unless available at initial notice. - HC
Notice to show-cause confines adjudication: an order cannot extend beyond issues specified in the notice and Section 75(7) manifests that principle; holding that treating reverse-charge supplies as forward-charge without such notice violated statutory mandate, and that the appellate authority erred in deeming this a mere "technical" quantification-consequence: appellate order set aside and matter remitted. Natural justice and disclosure: where the notice relies on GST back-office data within tax authorities' special knowledge, the assessee must be afforded access and an effective opportunity to meet the case-consequence: fresh show-cause/adjudication directed with necessary disclosure and hearing; limitation cannot be raised later unless available at initial notice. - HC
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