Writ relief against show cause notices is available where jurisdiction is absent and concluded advance rulings cannot be reopened without fresh fraud ...
Section 80P business attribution: ITAT allows deduction on investment interest and ancillary receipts, but excludes staff-loan and other non-eligible ...
Ex parte GST adjudication orders passed after the taxpayer did not reply to show-cause notices or receive a hearing were set aside on the stated bona fide reasons, unavoidable circumstances and sufficient cause for the omission. A justice-oriented approach supported granting a further opportunity to file replies and participate in the proceedings. The matters for the relevant financial years were remitted for fresh adjudication from the reply stage, subject to the stipulated deposit and an opportunity of hearing; consequential recovery proceedings were also set aside.
Ex parte GST adjudication orders passed after the taxpayer did not reply to show-cause notices or receive a hearing were set aside on the stated bona fide reasons, unavoidable circumstances and sufficient cause for the omission. A justice-oriented approach supported granting a further opportunity to file replies and participate in the proceedings. The matters for the relevant financial years were remitted for fresh adjudication from the reply stage, subject to the stipulated deposit and an opportunity of hearing; consequential recovery proceedings were also set aside.
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