Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Adjudication proceeded on a basis different from the grounds specified in the show-cause notice, breaching Section 75(7) of the GST Act which proscribes confirming demand on any ground other than those stated; consequence: the impugned orders could not stand. The adjudicating authority relied on invoice treatment under forward charge to treat supplies as taxable under reverse charge, a new basis not pleaded in the notice; consequence: that reasoning was found improper. Reliance on GST back-office data may deprive affected persons of effective opportunity to reply; consequence: proceedings must be reheard after affording a proper opportunity and reconsideration, leading to remand of the matter.
Adjudication proceeded on a basis different from the grounds specified in the show-cause notice, breaching Section 75(7) of the GST Act which proscribes confirming demand on any ground other than those stated; consequence: the impugned orders could not stand. The adjudicating authority relied on invoice treatment under forward charge to treat supplies as taxable under reverse charge, a new basis not pleaded in the notice; consequence: that reasoning was found improper. Reliance on GST back-office data may deprive affected persons of effective opportunity to reply; consequence: proceedings must be reheard after affording a proper opportunity and reconsideration, leading to remand of the matter.
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