GST Daily – Editorial Team
Dear Reader,
Today’s newsletter analytically summarizes the top GST stories reported at taxmann.com.
The DGFT has issued amended the procedure for the issue of Global Authorisation for Intra-Company Transfer (GAICT) of SCOMET items including software and technology. The GAICT issued for intra-company transfers of SCOMET items shall be valid for a period of three years.
In this regard, a public notice has been issued to amend Paragraph 2.79F of Handbook of Procedures of Foreign Trade Policy 2015-20 with immediate effect.
The department passed an order against the assessee which was ex parte in nature and without assigning any sufficient reasons. The assessee filed a writ petition before the High Court praying that the order should be quashed as the officer did not afford sufficient time to represent his case. ? ? ? ? ?
The Honorable High Court observed that in the instant case no sufficient time was afforded to the assessee to represent his case and the impugned order passed by the officer was ex parte in nature. Moreover, the order did not assign any sufficient reasons which were even decipherable from the record, as to how the officer could determine the amount due and payable by the assessee. Therefore, the impugned order was bad in law due to a violation of principles of natural justice as no fair opportunity of hearing was provided. Thus, it was held that the order was liable to be quashed and the matter was remanded for fresh adjudication.
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