Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
GST adjudication under Section 74 requires a show cause notice in the prescribed form addressed to the person against whom liability is proposed. Where the notice uploaded on the website was addressed to another entity, despite a pre-notice intimation in GST FORM DRC-01A, the adjudication lacked notice to the petitioner and violated natural justice. The defect was not addressed in the appellate proceedings. The adjudication and appellate orders were quashed, while permitting fresh proceedings if legally permissible and preserving the petitioner's defences.
GST adjudication under Section 74 requires a show cause notice in the prescribed form addressed to the person against whom liability is proposed. Where the notice uploaded on the website was addressed to another entity, despite a pre-notice intimation in GST FORM DRC-01A, the adjudication lacked notice to the petitioner and violated natural justice. The defect was not addressed in the appellate proceedings. The adjudication and appellate orders were quashed, while permitting fresh proceedings if legally permissible and preserving the petitioner's defences.
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