Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
