Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Where GST registration had already been cancelled, the assessee was not required to keep monitoring the GST portal for service of a show cause notice under Section 73. The Court held that, in such circumstances, notice had to be served through alternative modes; failure to do so amounted to breach of natural justice, so the impugned order was quashed, with liberty to the department to issue a proper notice and proceed in accordance with law.
Where GST registration had already been cancelled, the assessee was not required to keep monitoring the GST portal for service of a show cause notice under Section 73. The Court held that, in such circumstances, notice had to be served through alternative modes; failure to do so amounted to breach of natural justice, so the impugned order was quashed, with liberty to the department to issue a proper notice and proceed in accordance with law.
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