Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
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 ...
Transitional input tax credit rejection was set aside because the order was passed before expiry of the time given to reply to the show cause notice, depriving the taxpayer of an effective opportunity to place its explanation and supporting documents. The HC treated this as a clear breach of natural justice rather than a ruling on entitlement to the credit. The impugned order was quashed and the matter remitted for fresh consideration on merits after receipt of the reply and after affording a hearing.
Transitional input tax credit rejection was set aside because the order was passed before expiry of the time given to reply to the show cause notice, depriving the taxpayer of an effective opportunity to place its explanation and supporting documents. The HC treated this as a clear breach of natural justice rather than a ruling on entitlement to the credit. The impugned order was quashed and the matter remitted for fresh consideration on merits after receipt of the reply and after affording a hearing.
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