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...
The text analyses the legal requirements for initiating tax recovery under Section 73: a formal, authenticated Show Cause Notice specifying reasons and a separate statement of determination are mandatory and cannot be replaced by an attachment to FORM GST DRC-01 or DRC-07; proceedings and orders based solely on unauthenticated summaries are legally defective. In the absence of specific authentication rules in Chapter XVIII, electronic authentication by digital/e signature (Rule 26(3)) applies by default and lack of such authentication vitiates the documents. Separately, Section 75(4) confers a statutory right to a hearing before adverse action and failure to afford that hearing breaches natural justice and invalidates the order.
The text analyses the legal requirements for initiating tax recovery under Section 73: a formal, authenticated Show Cause Notice specifying reasons and a separate statement of determination are mandatory and cannot be replaced by an attachment to FORM GST DRC-01 or DRC-07; proceedings and orders based solely on unauthenticated summaries are legally defective. In the absence of specific authentication rules in Chapter XVIII, electronic authentication by digital/e signature (Rule 26(3)) applies by default and lack of such authentication vitiates the documents. Separately, Section 75(4) confers a statutory right to a hearing before adverse action and failure to afford that hearing breaches natural justice and invalidates the order.
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