Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Visible notices on the GST common portal amounted to substantial compliance with service requirements, so the objection that the last notice was not communicated and that hearing was denied failed. The challenge based on breach of natural justice was rejected because the original show cause notice, reminders and the later notice were available on the dashboard. The court also found no violation of the statutory hearing requirement, holding that the proceedings were under Section 73, the supplementary notice was not time-barred, and the impugned demand matched that notice. As the remaining dispute involved factual findings on merits, the petitioner was directed to pursue the statutory appeal.
Visible notices on the GST common portal amounted to substantial compliance with service requirements, so the objection that the last notice was not communicated and that hearing was denied failed. The challenge based on breach of natural justice was rejected because the original show cause notice, reminders and the later notice were available on the dashboard. The court also found no violation of the statutory hearing requirement, holding that the proceedings were under Section 73, the supplementary notice was not time-barred, and the impugned demand matched that notice. As the remaining dispute involved factual findings on merits, the petitioner was directed to pursue the statutory appeal.
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