Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals ...
Profiteering in construction services for failure to pass input tax credit resulted in repayment exceeding the commensurate benefit and closure of pro...
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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