Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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GST notices and orders uploaded only in the Additional Notices and Orders tab may not constitute sufficient communication for proceedings under Section 73. The notes state that, where adverse adjudication is contemplated, Section 75(4) requires a personal hearing and the hearing notice must specify its date, time and venue. Failure to provide these particulars results in non-compliance with the statutory hearing requirements and principles of natural justice. The discussed ex parte adjudication order was set aside, allowing a reply to the show-cause notice and requiring fresh reasoned adjudication after a personal hearing.
GST notices and orders uploaded only in the Additional Notices and Orders tab may not constitute sufficient communication for proceedings under Section 73. The notes state that, where adverse adjudication is contemplated, Section 75(4) requires a personal hearing and the hearing notice must specify its date, time and venue. Failure to provide these particulars results in non-compliance with the statutory hearing requirements and principles of natural justice. The discussed ex parte adjudication order was set aside, allowing a reply to the show-cause notice and requiring fresh reasoned adjudication after a personal hearing.
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