Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
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High Court held that a mandatory three-month gap between issuance of a CGST show cause notice and passing of the adjudication order is required to secure principles of natural justice and the right to personal hearing; shortening that interval undermines service of the statement of demand, the assessee's self-assessment option and ability to obtain adjournments, and therefore renders orders passed within a shorter period unsustainable. Applying that principle, the court quashed and set aside the show cause notice issued on 15-5-2024 and the adjudication order dated 9-7-2024 as the gap was under three months.
High Court held that a mandatory three-month gap between issuance of a CGST show cause notice and passing of the adjudication order is required to secure principles of natural justice and the right to personal hearing; shortening that interval undermines service of the statement of demand, the assessee's self-assessment option and ability to obtain adjournments, and therefore renders orders passed within a shorter period unsustainable. Applying that principle, the court quashed and set aside the show cause notice issued on 15-5-2024 and the adjudication order dated 9-7-2024 as the gap was under three months.
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