Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
De novo GST adjudication was permitted despite the taxable person's failure to respond to show-cause notices, attend personal hearings, or file a timely statutory appeal. Upon an undertaking to deposit 25% of the disputed tax, the HC required the taxable person to submit a substantiated reply with supporting documents and directed fresh adjudication on merits. The impugned orders were to operate as addenda to the show-cause notices for this purpose. Any consequential bank attachment was to be vacated subject to compliance. If the deposit and reply requirements were not met, tax authorities could recover the demand in accordance with law.
De novo GST adjudication was permitted despite the taxable person's failure to respond to show-cause notices, attend personal hearings, or file a timely statutory appeal. Upon an undertaking to deposit 25% of the disputed tax, the HC required the taxable person to submit a substantiated reply with supporting documents and directed fresh adjudication on merits. The impugned orders were to operate as addenda to the show-cause notices for this purpose. Any consequential bank attachment was to be vacated subject to compliance. If the deposit and reply requirements were not met, tax authorities could recover the demand in accordance with law.
Note: It is a system-generated summary and is for quick reference only.