Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
The HC held that a writ petition can be entertained at the show cause notice stage where the notice is alleged to be without jurisdiction, and rejected the objection to maintainability on that basis. It further held that confiscation proceedings under Section 130 of the Act, 2017 cannot be initiated before determination of tax liability under Sections 73 or 74, and that a notice under Section 130 cannot rest on an alleged breach of record-keeping requirements under Section 35 alone. The impugned show cause notice and consequential confiscation order were therefore quashed, with liberty to the department to proceed afresh in accordance with law and the refund claim left open.
The HC held that a writ petition can be entertained at the show cause notice stage where the notice is alleged to be without jurisdiction, and rejected the objection to maintainability on that basis. It further held that confiscation proceedings under Section 130 of the Act, 2017 cannot be initiated before determination of tax liability under Sections 73 or 74, and that a notice under Section 130 cannot rest on an alleged breach of record-keeping requirements under Section 35 alone. The impugned show cause notice and consequential confiscation order were therefore quashed, with liberty to the department to proceed afresh in accordance with law and the refund claim left open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
