Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
Page of 4816
Press 'Enter' after typing page number.
5461 to 5480 of 96301 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Transfer and revision proceedings were held unsustainable where the assessee's objections were not followed by an effective hearing, and the revision record itself showed same-day show cause notices carrying different hearing dates without a plausible explanation. The court found that both the transfer order and the consequential revision order were passed in undue haste during the peak COVID period, when business operations and movement were severely restricted. Both orders were set aside for breach of natural justice and denial of a fair and reasonable opportunity of hearing, with liberty to initiate fresh proceedings in accordance with law.
Transfer and revision proceedings were held unsustainable where the assessee's objections were not followed by an effective hearing, and the revision record itself showed same-day show cause notices carrying different hearing dates without a plausible explanation. The court found that both the transfer order and the consequential revision order were passed in undue haste during the peak COVID period, when business operations and movement were severely restricted. Both orders were set aside for breach of natural justice and denial of a fair and reasonable opportunity of hearing, with liberty to initiate fresh proceedings in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
