Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Violation of natural justice by non-issuance of intimation in Form GST DRC-01A under amended Rule 142(1A) was examined through the prejudice test: since Rule 142(1A) does not mandate a 'period' and the petitioner failed to demonstrate any actual prejudice from non-issuance, the impugned show-cause notice and Order-in-Original were not set aside. The court treated the New Morning Star Travels decision as sub silentio on prejudice, affirmed availability of efficacious statutory remedy of appeal, and declined to exercise discretionary writ jurisdiction, dismissing the petition.
Violation of natural justice by non-issuance of intimation in Form GST DRC-01A under amended Rule 142(1A) was examined through the prejudice test: since Rule 142(1A) does not mandate a 'period' and the petitioner failed to demonstrate any actual prejudice from non-issuance, the impugned show-cause notice and Order-in-Original were not set aside. The court treated the New Morning Star Travels decision as sub silentio on prejudice, affirmed availability of efficacious statutory remedy of appeal, and declined to exercise discretionary writ jurisdiction, dismissing the petition.
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