Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Writ jurisdiction can be invoked where reassessment is completed without actual service of notice and without giving the taxpayer a hearing, because breach of audi alteram partem is a valid ground to bypass the alternative remedy objection. The Court accepted that notice sent to the PAN or passport address was not unlawful on the facts, but held the ex parte reassessment unsustainable since no effective opportunity of hearing was afforded. It quashed the assessment, demand, penalty and recovery proceedings, and permitted fresh proceedings after proper service, while barring the taxpayer from pleading limitation against the renewed notice.
Writ jurisdiction can be invoked where reassessment is completed without actual service of notice and without giving the taxpayer a hearing, because breach of audi alteram partem is a valid ground to bypass the alternative remedy objection. The Court accepted that notice sent to the PAN or passport address was not unlawful on the facts, but held the ex parte reassessment unsustainable since no effective opportunity of hearing was afforded. It quashed the assessment, demand, penalty and recovery proceedings, and permitted fresh proceedings after proper service, while barring the taxpayer from pleading limitation against the renewed notice.
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